Was
the examination asserted to be made in accordance with generally
accepted auditing standards?
(2)
Were
generally accepted accounting principles applied on a basis
consistent with that of the preceding year?
(3)
Is
a precise and "clear" opinion provided on: (i) Financial
position, (ii) Results of operation, and (iii) Cash flows?
(4)
Does
the paragraph on the scope of the audit cover examination of
the: (i) Balance Sheet (ii) Income Statement, and (iii) Cash
Flow Statement?
(5)
Are
supplementary data stated fairly in all material respects, when
considered in conjunction with the financial statements taken
as a whole?
(6)
Does
the report address the auditor's objectives under the loan agreement
(i.e., utilization of loan funds, compliance with specific covenants,
use of imprest funds, statement of expenditure procedures, conformity
with ADB's Procurement Guidelines)?
(7)
Does
it appear that the supplementary statements form part of the
accounts? Are they covered by the auditor's certificate?
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