ahmedheakl/docatlas_instruct huggingface dataset:
SAAPS 3 (REVISED MAY 2019) ILLUSTRATIVE REPORTS

(Revised January 2018), parts 1 and 3 of the Independent Regulatory Board for Auditors ' Code of Professional Conduct for Registered Auditors (Revised November 2018) (together the IRBA Codes) and other independence requirements applicable to performing audits of financial statements in South Africa. We have fulfilled our other ethical responsibilities, as applicable, in accordance with the IRBA Codes and in accordance with other ethical [N6] requirements applicable to performing audits in South Africa . The IRBA Codes are consistent with the corresponding sections of the International Ethics Standards Board for Accountants ' Code of Ethics for Professional [N6] Accountants and the International Ethics Standards Board for Accountants ' International Code of Ethics for Professional Accountants (including International Independence Standards) respectively. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

[For audits of financial statements for financial periods beginning on or after 15 June 2019] [Delete block if not applicable] Basis for Opinion Weconducted our audit in accordance with International Standards on Auditing (ISAs). Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Consolidated Financial Statements section of our report. We are independent of the group in accordance with the Independent Regulatory Board for Auditors ' Code of Professional Conduct for Registered Auditors (IRBA Code) and other independence requirements applicable to performing audits of financial statements in South Africa. We have fulfilled our other ethical responsibilities in accordance with the IRBA Code and in accordance with other ethical [N6] requirements applicable to performing audits in South Africa . The IRBA Code is consistent with the corresponding sections of the International Ethics Standards Board for Accountants ' International Code of Ethics for Professional Accountants (including International Independence Standards) . We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

######## Key Key Audit Matters

Key audit matters are those matters that, in our professional judgement, were of most significance in our audit of the consolidated financial statements of the current period. These matters were addressed in the context of our audit of the

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委託研究提案書

#### 7 研究開発体制

7- １ 研究者氏名

(1) AA 社（代表提案者）

氏 名	所属・役職（職名）	研究実績（略歴）	本研究課題におけ る役割分担
×× ×× （年齢） 【代表研究責任 者】	××××××××	×××××××× ×××××××× ×××××××× ××××××××	×××××××× ××
×× ×× （年齢）	××××××××	×××××××× ×××××××× ×××××××× ××××××××	×××××××× ××
×× ×× （年齢）	××××××××	×××××××× ×××××××× ×××××××× ××××××××	×××××××× ××
×× ×× （年齢）	××××××××	×××××××× ×××××××× ×××××××× ××××××××	×××××××× ××

(2) BB 社（共同提案者）

氏 名	所属・役職（職名）	研究実績（略歴）	本研究課題におけ る役割分担
×× ×× （年齢） 【実施責任者】	××××××××	×××××××× ×××××××× ×××××××× ××××××××	×××××××× ××
×× ×× （年齢）	××××××××	×××××××× ×××××××× ××××××××	×××××××× ××
×× ×× （年齢）	××××××××	×××××××× ×××××××× ×××××××× ××××××××	×××××××× ××

8
SAAPS 3 (REVISED MAY 2019) ILLUSTRATIVE REPORTS

In our opinion, the financial statements present fairly, in all material respects, the financial position of ABC Proprietary Limited as at 31 December 20X1 in accordance with International Financial Reporting Standards and the requirements of the Companies Act of South Africa.

[For audit ors' reports issued on or after 15 June 2019 in respect of audits of financial statements for financial periods beginning before or on 14 June 2019] [Delete block if not applicable] Basis for Opinion Weconducted our audit in accordance with International Standards on Auditing (ISAs). Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. Weare independent of the company in accordance with the sections 290 and 291 of the Independent Regulatory Board for Auditors ' Code of Professional Conduct for Registered Auditors (Revised January 2018), parts 1 and 3 of the Independent Regulatory Board for Auditors ' Code of Professional Conduct for Registered Auditors (Revised November 2018) (together the IRBA Codes) and other independence requirements applicable to performing audits of financial statements in South Africa. We have fulfilled our other ethical responsibilities, as applicable, in accordance with the IRBA Codes and in accordance with other ethical requirements applicable to performing audits in South Africa. The IRBA Codes are consistent with the corresponding sections of the International Ethics Standards Board for Accountants ' Code of Ethics for Professional Accountants and the International Ethics Standards Board for Accountants ' International Code of Ethics for Professional Accountants (including International Independence Standards) respectively. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

[For audits of financial statements for financial periods beginning on or after 15 June 2019] [Delete block if not applicable] Basis for Opinion Weconducted our audit in accordance with International Standards on Auditing (ISAs). Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. Weare independent of the company in accordance with the Independent Regulatory Board for Auditors ' Code of Professional Conduct for Registered Auditors (IRBA Code) and other independence requirements applicable to performing audits of financial statements in South Africa. We have fulfilled our other ethical responsibilities in accordance with the IRBA Code and in accordance with other ethical requirements applicable to performing audits in South Africa. The IRBA Code is consistent with the

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կենտրոնում  կենտրոնում  կազմակերպվող Ռադիոլոգիական վթարների հետևանքների կառավարում թեմայով սեմինարին , 3. համակարգել է ՀՀ արտակարգ իրավիճակների նախարարության Ճգնաժամային կառավարման պետական ակադեմիայում 2014 ուսումնական տարում ՀՀ քաղաքաշինության նախարարության համակարգի ղեկավար աշխատողների և մասնագետների պատրաստման աշխատանքները , 4. մասնակցել է նախարարության քաղաքացիական պաշտպանության և արտակարգ իրավիճակներում գործող պլանի համաձայն ՀՀ արտակարգ իրավիճակների նախարարության կողմից կազմակերպված բոլոր հրամանատարաշտաբային ուսումնավարժություններին ու հավաքներին , որոնց ամփոփման ժամանակ ստացել ենք դրական գնահատականներ և գրավոր շնորհակալագրեր ,   5. շահագործել է Արաքս -3PCI հատուկ նշանակության աշխատատեղը ,  6. Հայաստանի Հանրապետությունում գաղտնիության ռեժիմն ապահովելու վերաբերյալ  հրահանգ - ի համաձայն իրականացրել է ընթացիկ և չպլանավորված այլ գործառույթներ :

- ------------------------------------------------------------------------------------------------------------------ -----------

## Հաշվետու ժամանակահատվածում ընդհանուր առմամբ նախարարություն է մուտքագրվել է 5553 գրություն , ելք է արվել 3168 գրություն :

ՀՀ կառավարության 2002 թվականի մարտի 25- ի թիվ 099-1334 հանձնարարականի համաձայն յուրաքանչյուր եռամսյակ ՀՀ կառավարություն ներկայացվել է տեղեկատվություն քաղաքացիների դինումների , բողոքների , առաջարկությունների կատարման ընթացքի վերաբերյալ : Նախարարությունում քննարկվել են քաղաքացիների թվով 301 դիմումներ, որոնցից 163 - ը` բնակարանային , 66- ը` շինարարական , 31- ը` աշխատանքային , 5- ը` կենսաթոշակային, 7 - ը` օրենսդրական և 29 - ը` այլ բնույթի : ՀՀ կառավարություն են ներկայացվել 31 որոշման նախագծեր , որոնցից 27- ը ընդունվել են, այդ թվում 17 - ը` ՀՀ կառավարության որոշումներ և 10 - ը ` ՀՀ վարչապետի որոշումներ :
(f) nanoma yimuphi omunye umthetho odluliselwe e-Transkei ngaphambi kosuku lwayo lokuzimela geqe; (g) imithetho emikhulu nemincane yaseMpumalanga Kapa eyamiswa noma eyakhishwa isiShayamthetho saseMpumalanga Kapa noma uMkhandlu oPhethe ngemuva komhla wama-27 kuMbasa 1994; (h) imithetho emikhulu nemincane yaseMpumalanga Kapa eyamiswa noma eyakhishwa yiPhalamende leRiphabhulikhi yaseNingizimu Afrika noma uMkhandlu oPhethe ngemuva komhla wama-27 kuMbasa 1994; kanye (i) nezinqumo zenkantolo ezibe nomthelela kunanoma imuphi umthetho noma imithetho engenhla.

Ngalokho-ke, lo Mthetho uhlose ukuhlinzeka ngomthetho oqondile kuHulumeni wesiFundazwe saKwaZulu-Natali, kuMasipala waseMzimkhulu nomphakathi owakhele, kanjalo nakubo bonke abathintekayo nokuthi kuchithwe ngokucacile izinhlaka zenqubomgomo, zomthetho nezokuphatha zaseMpumalanga Kapa esikhundleni sazo kufakwe izinhlaka ezifanayo zaKwaZulu-Natali. Lo Mthetho uphinde uhlinzekele okunye okuphathelene nalokho okungavela uma kuhlelwa kabusha indawo engaphansi kukaMasipala waseMzimkhulu nezinhlaka ezisebenza KwaZulu-Natali.

### 2. IZINHLOSO NOKUCHAZWA KWEZIGABA Isigaba soMthetho 1: Izincazelo

Izincazelo ezisetshenzisiwe ziyizincazelo ezijwayelekile ezisetshenziswe kweminye imithetho yaKwaZulu- Natali. Ikakhulukazi incazelo 'kaMasipala waseMzimkhulu' isho umthetho omncane lo masipala osungulelwe phezu kwawo ngenhloso yokuthi ufakwe ngaphansi kwesiFundazwe saKwaZulu-Natali.

### Isigaba soMthetho 2: Ukusebenza koMthetho

UMthetho usebenza kuphela endaweni engaphansi kukaMasipala waseMzimkhulu njengoba kuchazwe eMthethweni.

### Isigaba soMthetho 3: Izinhlaka zenqubomgomo, zomthetho nezokuphatha ezisetshenziswa eMzimkhulu

Lesi yisigaba soMthetho sokuhlela kabusha noma sokufaka uMzimkhulu ngaphansi kwesiFundazwe saKwaZulu-Natali. Lesi sigaba soMthetho sibeka ukuthi izinhlaka zenqubomgomo, zomthetho nezokuphatha ezisebenza esiFundazweni saKwaZulu-Natali kusukela osukwini okuqala ngalo ukusebenza kwalo lo Mthetho ziyasebenza endaweni engaphansi kukaMasipala waseMzimkhulu.
tradisionele leier;

' tradisionele raad ' ŉ raad ingestel soos bedoel in artikel 8 van die KwaZulu -Natal Wet op Tradisionele Leierskap en Regering, 2005 (Wet No. 5 van 2005);

' Umzimkhulu Plaaslike Munisipaliteit ' die munisipaliteit - (a) ingestel deur Provinsiale Kennisgewing 344 van 2000, gepubliseer in Provinsiale Koerant 5563 van 2000, soos gewysig deur Provinsiale Kennisgewing 1 van 2006, gepubliseer in Provinsiale Koerant 6456 van 5 Januarie 2006, uitgereik ingevolge artikel 12 van die Wet op Plaaslike Regering: Munisipale Strukture, 1998 (Wet No. 117 van 1998); en (b) wat munisipale uitvoerende en wetgewende gesag deel in sy gebied met die Sisonke Distriksmunisipaliteit, soos bedoel in artikel 4 van die KwaZulu- Natal Wet op die Bepaling van Soorte Munisipaliteite, 2000 (Wet No. 7 van 2000).

' verantwoordelike Lid van die Uitvoerende Raad ' die Lid van die Uitvoerende Raad verantwoordelik vir plaaslike regering in KwaZulu-Natal.

Toepassing van Wet 2 . Hierdie Wet - 2 . Hierdie Wet - (a) is van toepassing op die jurisdiksiegebied van Umzimkhulu Plaaslike Munisipaliteit soos bedoel in hierdie Wet, en word geadministreer deur die verantwoordelike Lid van die Uitvoerende Raad; en (b) geld in gevalle van konflik met enige ander provinsiale wetgewing.

Beleid, statutêre en administratiewe raamwerke van toepassing in Umzimkhulu 3. Onderhewig aan die bepalings van die Wet, die beleid, statutêre en administratiewe 3. Onderhewig aan die bepalings van die Wet, die beleid, statutêre en administratiewe raamwerke wat geld in KwaZulu-Natal, soos gewysig van tyd tot tyd, is van toepassing in die jurisdiksiegebied van Umzimkhulu Plaaslike Munisipaliteit vanaf die inwerkingtredingsdatum van hierdie Wet.

Erkenning en voortbestaande beskerming van bestaande regte en belange 4. (1) Enige reg of belang, verkry, toegeken, verwerf, erken of gesetel voor of na die 4. (1) Enige reg of belang, verkry, toegeken, verwerf, erken of gesetel voor of na die
• auditor has obtained all of the other information prior to the date of the auditor's • auditor has obtained all of the other information prior to the date of the auditor's reports and has not identified a material inconsistency between the other information and the financial statements or between the other information and the auditor's knowledge obtained in the audit or a material misstatement of the other information. The auditor has concluded the effects or possible effects of the matter above on • the current year's figures are material and pervasive to the financial performance and cash flows and a modified (i.e. ' disclaimer ') opinion is appropriate based on the audit evidence obtained. Furthermore, the possible effects of the matter above on the comparability of the current year's financial position with that of the prior year is material but not pervasive to the financial statements and a modified (i.e. ' qualified ') opinion is appropriate based on the audit evidence obtained.

###### Independent Auditor's Report

######## To the Shareholders of ABC Proprietary Limited Disclaimer of Opinion on the Financial Performance and Cash Flows and Qualified Opinion on the Financial Position

We have audited the financial statements of ABC Proprietary Limited set out on pages … to …, which comprise the statement of financial position as at 31 December 20X1, and the statement of profit or loss and other comprehensive income, statement of changes in equity and statement of cash flows for the year then ended, and notes to the financial statements, including a summary of significant accounting policies.

We do not express an opinion on the financial performance and cash flows of ABC Proprietary Limited for the year ended 31 December 20X1. Because of the significance of the matter described in the Basis for Opinions section of our report, we have not been able to obtain sufficient appropriate audit evidence to provide a basis for an audit opinion on the financial performance and cash flows. In our opinion, except for the possible effects of the matter described in the Basis for Opinions section of our report on the comparability of the current year's financial position with that of the prior year, the financial statements present fairly, in all material respects, the financial position of ABC Proprietary Limited as at 31 December 20X1 in accordance with International Financial Reporting Standards and the requirements of the Companies Act of South Africa.

[For audit ors' reports issued on or after 15 June 2019 in respect of audits of financial statements for financial periods beginning before or on 14 June 2019] [Delete block if not applicable] Basis for Opinions, Including Basis for Disclaimer of Opinion on the Financial
## 5 BESPREKINGS OPSOMMING

### 5.1 Besprekings punte

Gedurende die bespreking was al die punte wat gelig was deur die belanghebbende en geafekteerde partye opgesom en die opsomming kan na verwys word in tabel 1. Tabel 1: Onderwerpe wat bespreek was deur die werkswinkel.

Onderwerp gelig	Beskrywing	Bespreking deur SARAO en SANParke vir meer duidelikheid	Bestuurs implikasies vir SANParke in terme van die gewenste staat.
Kommunikasie	• belanghebbendes het bekommernis • belanghebbendes het bekommernis geopper dat nie al die nodiger lede van die gemmeskap bewus gemaak was van die werkswinkel nie weens 'n gebrek aan kommunikasie. Aanduiding was ook gegee dat meeste van • die boere in die omgewing meeste van die tyd nie toegang tot die internet het nie end at selfonn seine ook nie altyd beskikbaar is nie. 'n Beroep was gemaak deur die • belanghebbendes dat boodskappe verkieslik deur WhatsApp getsuur moet word ,want boere kan daarop reageer sodra hulle die boodskap ontvang het as hulle by sein uitgekom het.	SARAO se verteenwoordiger het die gemeenskaps verteenwoordigers daarop gewys dat alle kommunikasie en deelname plaasvind soos deur die wet voorgeskryf word en dat publieke deelname rekords aangehou word vir verwysing.	Verseker gereelde, konsekwente, duidelike en eerlike kommunikasie tussen SANParke, SARAO en belanghebbendes geskied.
Proklemasie van die Nasionale	• belanghebbendes het aangedui dat dit • belanghebbendes het aangedui dat dit blyk asof die Nasionale Park al klaar op	SARAO het aangedui dat die besluit om SANParke te nader gebaseer was op die besluit van die	Ompublieke deelname te hou deur die Nasionale Park beplannings fase vir die
32. Іудуди кўісори Їуміурии Тоїикистон ва сатіи боришоти нисбатан фаровон дар кишвар, инчунин истифодаи нодурусти об сабаби офатіои табииву техногении гуногуни марбут ба об мешаванд. Намудіои асосии офатіои табиии дар натиїаи таъсири об рухдиіанда ин обхезњ, эрозияи соіил ва заминіои назди дарёіо, баландшавии сатіи оби дарё, ярч ва сел буда, ба офатіои техногенњ, шўршавии заминіо, эрозияи заминіои обёрњ, ботлоѕшавњ ва биёбоншавњ дохил мешаванд. 33. Тибѕи маълумоти мавїуда дар Тоїикистон вобаста ба шиддати боришот солона аз 40 то 230 селу обхезиіои хурду калон ба ѕайд гирифта мешаванд, ки ба іисоби миёна ба иѕтисодиёти мамлакат аз садіоіазор то даііо миллион доллари ШМАзарар мерасонанд. Муттаассифона, дар баъзе іолатіо ин боиси фавти одамон низ мегардад. 34. Коіиш додани хатари офатіои марбут ба об амалисозии механизміои самараноки пешгирњ ва омодагњ ба іолатіои фавѕулодда, аз їумла муайянсозии вазифаіо дар соіаи муіофизат аз обхезњ ва соіилмустаікамкунњ, таъсиси системаи боэътимоди пешгўњ ва омодагњ дар сатіи їуміуриявњ, іавзавњ ва маіаллњ, рушди потенсиали техникиву ташкилиро їиіати идоракунии іолатіои фавѕулодда дар якїоягњ бо механизміои боэътимоди молиявњ бо маѕсади эътинои самаранок ба іолатіои фавѕулодда дар бар мегирад.

- 1.5. МУІИТИ ЗИСТ

35. Афзоиши шумораи аіолњ ва фаъолияти иѕтисодњ дар сатіи баланди истеісолот ба замину захираіои об таъсир мерасонад. Ин дар навбати худ ба камшавии іудудіои табињ, олудашавњ, эрозияи хок ва шусташавии іаїміои калони он, зиёд шудани истеъмоли об, паст рафтани сатіи оби зеризаминии нўшокњ, шўршавњ ва ботлоѕзоршавњ дар натиїаи баланд шудани сатіи оби зеризаминњ дар заминіои обёрњ оварда мерасонад. 36. Іалли ин мушкилот тавассути пешгирии самараноки олудашавии захираіои об, барѕарорсозњ ва модернизатсияи шабакаіои канализатсия ва заікашу заібуріо, назорати самараноки сифати об ва ба таври самаранок ва сариваѕтњ їамъ намудан, таілил ва мубодилаи маълумот оид ба об имконпазир мебошад. Инчунин муайян намудани лимити гирифтани обіои рўизаминњ ва зеризаминњ бе расонидани зарар ба муіити зист аз вазифаіои пешгўии гидрологњ ва гидрогеологњ ба іисоб рафта, натиїаіои он бояд ба наѕшаи іавзавии дарёіо ворид карда шаванд.

### 2. МУШКИЛОТДАРБАХШІОИИСТИФОДАБАРИИОБ

37. Дар соіаи оби їуміурњ як ѕатор мушкилотіо іастанд, ки хоси іамаи бахшіои истифодабарии об мебошанд, аз їумла: - имкониятіои маідуди маблаљгузорњ чњ аз буїети їуміуриявњ ва чњ аз іисоби кўмакіои шарикони рушд;

- - кўінаву фарсуда шудани инфрасохтори мавїуда;

- набудани заминаи меъёриву іуѕуѕии мукаммал; - баланд будани сатіи талафоти об; - мувофиѕат накардани тарифіои хизматрасонњ ба арзиши аслњ ва паст будани сатіи їамъоварии маблаљіои пардохти хизматрасонњ.
[For audits of financial statements for financial periods beginning on or after 15 June 2019] [Delete block if not applicable] Basis for Qualified Opinion The financial statements are misstated due to the cumulative effect of the uncorrected misstatements identified during the course of our audit with respect to the following disclosures: [ List misstated disclosures together with Rand value ] • Due to ABC Proprietary Limited 's poorly maintained accounting records we were unable to obtain sufficient appropriate audit evidence to substantiate the following disclosures: [ List disclosures together with Rand value ] • Weconducted our audit in accordance with International Standards on Auditing (ISAs). Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. Weare independent of the company in accordance with the Independent Regulatory Board for Auditors ' Code of Professional Conduct for Registered Auditors (IRBA Code) and other independence requirements applicable to performing audits of financial statements in South Africa. We have fulfilled our other ethical responsibilities in accordance with the IRBA Code and in accordance with other ethical requirements applicable to performing audits in South Africa. The IRBA Code is consistent with the corresponding sections of the International Ethics Standards Board for Accountants ' International Code of Ethics for Professional Accountants (including International Independence Standards) . We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our qualified opinion.

######## Other Information

The directors are responsible for the other information. The other information comprises the information included in the document titled 'ABC Proprietary Limited Annual Financial Statements for the year ended 31 December 20X1', which includes the Directors' Report as required by the Companies Act of South Africa. The other information does not include the financial statements and our auditor's report thereon . Our opinion on the financial statements does not cover the other information and we do not express an audit opinion or any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are