[LASERJET] - Example of an Audit Certificate for General Purpose

By Bonnie Sanchez,2014-05-19 04:36
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[LASERJET] - Example of an Audit Certificate for General Purpose


    To the Board of Tourism Queensland

Matters Relating to the Electronic Presentation of the Audited Financial Report

The audit report relates to the financial report of Tourism Queensland for the financial year

    ended 30 June 2006 included on Tourism Queensland’s web site. The Directors are

    responsible for the integrity of Tourism Queensland’s web site. We have not been engaged to

    report on the integrity of Tourism Queensland’s web site. The audit report refers only to the

    statements named below. It does not provide an opinion on any other information which may

    have been hyperlinked to/from these statements. If users of the financial report are

    concerned with the inherent risks arising from electronic data communications they are

    advised to refer to the hard copy of the audited financial report, available from Tourism

    Queensland, to confirm the information included in the audited financial report presented on

    this web site.

These matters also relate to the presentation of the audited financial report in other electronic

    media including CD Rom.


The Financial Report

The financial report of Tourism Queensland consists of the income statement, balance sheet,

    statement of changes in equity, cash flow statement, notes to and forming part of the

    financial report and certificates given by the Board and officers responsible for the financial

    administration of Tourism Queensland, for the year ended 30 June 2006.

The Board’s Responsibility

The Board is responsible for the preparation and true and fair presentation of the financial

    report, the maintenance of adequate accounting records and internal controls that are

    designed to prevent and detect fraud and error and for the accounting policies and

    accounting estimates inherent in the financial report.

Audit Approach

As required by law, an independent audit was conducted in accordance with QAO Auditing

    Standards, which incorporate the Australian Auditing Standards, to enable me to provide an

    independent opinion whether in all material respects the financial report is presented fairly,

    in accordance with the prescribed requirements, including any mandatory financial reporting

    requirements as approved by the Treasurer for application in Queensland.

Audit procedures included

    ? examining information on a test/sample basis to provide evidence supporting the

    amounts and disclosures in the financial report;

    ? assessing the appropriateness of the accounting policies and disclosures used and

    the reasonableness of significant accounting estimates made by the Board;

    ? obtaining written confirmation regarding the material representations made in

    conjunction with the audit; and

? reviewing the overall presentation of information in the financial report.


The Financial Administration and Audit Act 1977 promotes the independence of the Auditor-

    General and QAO authorised auditors.

The Auditor-General is the auditor of all public sector entities and can only be removed by


The Auditor-General may conduct an audit in any way considered appropriate and is not

    subject to direction by any person about the way in which audit powers are to be exercised.

The Auditor-General has for the purposes of conducting an audit, access to all documents

    and property and can report to Parliament matters which in the Auditor-General’s opinion are


Audit Opinion

In accordance with s.46G of the Financial Administration and Audit Act 1977

    (a) I have received all the information and explanations which I have required; and

    (b) in my opinion

    (i) the prescribed requirements in respect of the establishment and keeping of

    accounts have been complied with in all material respects; and

    (ii) the financial report has been drawn up so as to present a true and fair view, in

    accordance with the prescribed accounting standards of the transactions of

    Tourism Queensland for the financial year 1 July 2005 to 30 June 2006 and of

    the financial position as at the end of that year.

G Rapisardi CPA Queensland Audit Office

    As Delegate of the Auditor-General of Queensland Brisbane

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