ahmedheakl/docatlas_instruct huggingface dataset:
#### 15. Disclaimer of Opinion and Report on Other Legal and Regulatory Requirements - Going Concern and Reportable Irregularity: Unable to Obtain Sufficient Appropriate Audit Evidence to Determine Whether the Entity Will Continue as a Going Concern

Circumstances include: The audit of a complete set of financial statements of a private company in terms of the Companies • Act of South Africa, prepared in accordance with IFRS Accounting Standards as issued by the International Accounting Standards Board. The company is not a PIE , as defined in the IRBA Code. The auditor's report therefore excludes • the additional disclosures required by the IRBA Rules on: Enhanced Auditor Reporting; and o Audit Tenure. o The audit is not a group audit (i.e. ISA 600 (Revised) does not apply). • The directors have disclosed that the company will be able to continue to operate as a going • concern. The auditor is unable to obtain sufficient appropriate audit evidence to determine whether the entity will continue as a going concern. Furthermore, the company has not recognised depreciation in respect of its plant and equipment • and is deemed to be material. The auditor has concluded that the going concern matter above is material and pervasive to the • financial statements and the non-recognition of depreciation is material but not pervasive to the financial statements. A modified (i.e. 'disclaimer') opinion is appropriate, based on the audit evidence obtained. Key audit matters are not required to be reported (as the company is neither listed nor a PIE). • Furthermore, ISA 705 (Revised) prohibits the auditor from communicating key audit matters when the auditor disclaims an opinion on the financial statements. The Memorandum of Incorporation does not provide for the appointment of an audit committee • and a company secretary. A reportable irregularity identified and reported in terms of Section 45 of the APA. It has not been • determined whether the reportable irregularity affects the fair presentation of the financial statements. Report on other legal and regulatory requirements.

###### Independent Auditor's Report

######## To the Shareholders of ABC Proprietary Limited

###### Report on the Audit of the Financial Statements

######## Disclaimer of Opinion

We were engaged to audit the financial statements of ABC Proprietary Limited set out on pages …to …, which comprise the statement of financial position as at 31 December 20X X; and the statement of profit or loss and other comprehensive income; the statement of changes in equity; and the statement of cash flows for the year then ended; and notes to the financial statements, including material
- c) Prosedure indien die rekord nie gevind kan word nie

Indien 'n rekord nie gevind kan word nie, moet die Inligtingsbeampte of sy/haar adjunk, by wyse van 'n beëdigde verklaring of plegtige verklaring, die versoeker in kennis stel dat dit nie moontlik is om toegang tot daardie spesifieke rekord te verleen nie.

- d) Uitstel van toegang tot 'n rekord

Toegang kan uitgestel word indien die rekord nog nie beskibaar is nie.

- e) Tydraamwerke en kennisgewing aan 'n versoeker

Die Inligtingsbeampte of sy/haar adjunk moet binne 30 dae besluit of die versoek toegestaan gaan word en dan 'n kennisgewing aan die versoeker stuur.

Indien toegang verleen word, moet die kennisgewing van die Inligtingsbeampte of sy/haar adjunk -

- ➢ meld waar en wanneer die toegangsgeld, indien enige, betaal moet word;
- ➢ die formaat meld waarin toegang verleen sal word; en
- ➢ meld hoe en waar 'n appèl by die Departement ingedien kan word teen die toegangsgeld of die formaat waarin toegang verleen sal word.
- f) Weiering van toegang tot 'n rekord

Indien toegang geweier word, moet die kennisgewing van die Inligtingsbeampte of sy/haar adjunk -

- ➢ voldoende redes gee;
- ➢ nie enige melding maak van of verwysing na die inhoud van die rekord nie;
- ➢ meld dat die versoeker 'n interne appèl by die D epartement of 'n aansoek by 'n hof kan indien teen die weiering van toegang;
- ➢ die prosedure vir die indiening van die interne appèl vermeld.
- g) Verlenging van die tydperk om oor 'n versoek te besluit

Die Inligtingsbeampte of sy/haar adjunk mag die tydperk van 30 dae slegs een keer verleng, en vir 'n verder tydperk van 30 dae om oor die versoek te besluit indien -

23
2	Та лил ва баррасии ҳ та рири нави низомнома ҳ ё у ат ои фаъолиятии ҳ ҷҷ ҳ вазорату идора ои ба ҳ идоракунии захира ои об ҳ албгардида . Та диди ҷ ҷ назари давравии у ати ҳ ҷҷ мазкур
3	Ташкил ва гузаронидани Муколамаи авзавии ҳ дарё о оид ба И ЗО дар 4 ҳ Ҳ авза (4 аласа дар як сол) ҳ ҷ
4	Та ияи лои аи ҳ ҳ Стратегияи миллии об ва пешни оди он барои ҳ баррасї ва абул ба ЉТ қ Ҳ
5	Та лил ва та ияи лои аи ҳ ҳ ҳ Кодекси оби ЉТдар та рири нав ҳ
1	2
6	Та ияи лои аи Барномаи ҳ ҳ рушди бе дошти замин ва ҳ обёрї

ВЭЗО, ВА, АБЗО, ХМК, К МЗ Ҳ	160	10	10	20	160	180
ВЭЗО, МИМ Д , Ҳ ВИД	312	312	312	312	104	104	104	104	104	104	50	1822	1872
ВЭЗО, АБЗО, ХМК, К МЗ, Ҳ АИО,	5	140	120	5	260	265
ВЭЗО , АБЗО , ХМК , К МЗ , Ҳ АИО	85	85	170	170
3	4	5	6	7	8	9	10	11	12	13	14	15	16
АБЗО, АБЗО - оивилоя ҳ тївано ия ҳ в АИО - ӣ о ҳ	160	140	300	300
Լըցնենք կարասը , որ շուտ խաղ ասը , Շուտ - շուտ , շուտ - շուտ , շուտ - շուտ :

Փըռենք բոլ չամիչ , ուտենք քիչ ու միչ , Ճութ - ճութ , ճութ - ճութ , ճութ - ճութ :

Լըցնենք տըճերը , որ շուտ ճըկմըկա , Ճութ - ճութ , ճութ - ճութ , ճութ - ճութ :

Բոլ դոշաբ էփենք , ձմեռը շըփենք , Շուտ - շուտ , շուտ - շուտ , շուտ - շուտ :

Շուտ գցենք մաճառ , խմենք անպատճառ , Շուտ - շուտ , շուտ - շուտ , շուտ - շուտ :

Անենք բոլ կախան , պըրծնի մեր յախան , Ճութ - ճութ , ճութ - ճութ , ճութ - ճութ :
## Kennisgewing van 'n termynvergadering van die Literatorvereniging van Suid-Afrika

Geagte lid U word hartlik uitgenooi na 'n termynvergadering van die lede van die Vereniging wat gehou sal word om 16:45 op Donderdag, 9 April 2015, in die VSR-Raadsaal, Nagraadse Kongressentrum, Universiteit van Pretoria, Pretoria.

### Agenda

- 1. Opening en verwelkoming
- 2. Kort voorsittersverslag - Prof Jan Swanepoel
- 3. Kort verslag oor die tydskrif - Prof HMViljoen, hoofredakteur
- 4. Kort finansiële verslag - Me Bertha Oberholzer
- 5. Oorweging en goedkeuring van voorgestelde grondwetwysigings (reeds uitgestuur vir oorweging)
- 6. Verkiesing van nuwe bestuur: voorsitter, ondervoorsitter,sekretaris en penningmeester
- 7. Ter tafel

Prof. HMViljoen Hoofredakteur: Literator 25 Maart 2015

## Notice of a term meeting of the Literator Society of South Africa

Dear Member You are cordially invited to a term meeting of the members of the Society that will be held at 16:45 on Thursday, 9 April 2015 in the USC Board Room, Graduate Conference Centre, University of Pretoria, Pretoria.

### Agenda

- 1. Opening and welcome
- 2. Concise chairperson's report - Prof Jan Swanepoel
- 3. Concise report on the journal - Prof HMViljoen, editor-in-chief
- 4. Brief financial report - Ms Bertha Oberholzer
- 5. Consideration and approval of proposed amendments to the constitution (sent out beforehand)
- 6. Election of a new executive: chairperson, vice-chairperson, secretary and treasurer.
- 7. Matters arising.

Prof. HMViljoen Editor-in-chief: Literator 25 March 2015
- 3) Lisätietoja kiertotaloustavoitteesta on luokitusjärjestelmäasetuksen johdanto-osan 27 kappaleessa.
- 4) 'Epäpuhtauksilla' tarkoitetaan ilmassa, vedessä tai maaperässä olevia aineita, tärinää, lämpöä, melua, valoa tai muita epäpuh tauksia, jotka voivat aiheuttaa haittaa ihmisten terveydelle tai ympäristölle.
- 5) Luokitusjärjestelmäasetuksen 2 artiklan 16 kohdan mukaan 'hyvällä tilalla' tarkoitetaan 'ekosysteemin osalta ekosysteemiä, jo nka fysikaalinen, kemiallinen ja biologinen kunto tai fysikaalinen, kemiallinen ja biologinen laatu on hyvä, joka on itselisääntymis- tai itsekorjautumiskykyinen ja jossa lajien koostumus, ekosysteemin rakenne ja ekologiset toiminnot eivät ole heikentyneet'.

Esimerkkejä haitta-arvioinnista on esitetty mm. komission tiedonannossa 'Tekniset ohjeet 'ei merkittävää haittaa' -periaatteen soveltamiseksi elpymis- ja palautumistukivälinettä koskevan asetuksen mukaisesti (2021/C 58/01)' ja erityisesti sen liitteissä 2-4.
SAAPS 3 (REVISED MAY 2019) ILLUSTRATIVE REPORTS

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.

######## Other information

The directors are responsible for the other information. The other information comprises the information included in the document titled ' ABCProprietary 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 required to report that fact. We have nothing to report in this regard.

######## Responsibilities of the Directors for the Financial Statements

The directors are responsible for the preparation and fair presentation of the financial statements in accordance with the International Financial Reporting Standard for Small and Medium-sized Entities and the requirements of the Companies Act of South Africa, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

######## Auditor's Responsibilities for the Audit of the Financial Statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs will always detect a material misstatement when it exists. Misstatements can

61 of 189
SAAPS 3 (REVISED MAY 2019) ILLUSTRATIVE REPORTS

##### Financial statements

N2. The financial statements form part of the annual financial statements prescribed by the Companies Act. Under the Companies Act, the annual financial statements of a company must include an auditor's report , if the financial statements are 11 audited.

### Page Page numbers

N3. It is important to use page numbers to identify the financial statements. In South Africa the set of documents that comprise the financial statements are included in the annual financial statements, which may contain other information, such as a detailed statement of profit or loss and other comprehensive income as well as other reports prescribed by law or regulation or 'best practice' requirements. As a result, the illustrative reports do not refer to the 'accompanying' financial statements but instead identify the financial statements by page numbers.

Law and regulation in South Africa may require other information or reports to be included in the financial statements of certain types of entities so as to supplement the applicable financial reporting framework. In some instances, the required other information, reports or disclosures are not auditable (or reviewable) under applicable auditing or assurance standards. So, such other information, which is not within the scope of the audit or review engagement, should be clearly separated from the audited financial statements. Where such information may compromise the fair presentation of the financial statements, management should be requested to separate the publication of the information from the financial statements. The report can then clearly distinguish the financial statements covered by identifying them through their relevant page numbers.

##### Identification of the title of each statement that comprises the financial statements

N4. The introductory paragraph in the Opinion section of the auditor's report identifies 13 each statement that comprises the complete set of financial statements. A complete set of financial statements is identified by the applicable financial 14 reporting framework and may also include legal and regulatory requirements. For instance, the illustrative reports on financial statements prepared in accordance with International Financial Reporting Standards (IFRS) and the

36 of 189
#### NG GEMEENTE DIAS - FINANSIËLE KONTROLEBELEID

######## Die volgende is huishoudelik beleid en prosedures van die NG Kerk Dias rakende die hantering van finansies:

- 1. HANTERING VAN KONTANT

Die kerkkantoorpersoneel hanteer dikwels kontant. In lyn met verantwoordelike finansiële bestuur, en om almal te beskerm, is dit noodsaaklik dat finansiële beleid en prosedures vasgestel word. Vir alle gelde (funksies ingesluit), word per kwitansie ontvang. Uitgawes word nie direk uit gelde wat ontvang word (bv. deur kaartjieverkope) aangegaan nie. Alle kontant word so spoedig moontlik in die kerk se rekening inbetaal.

######## 1.1 Ontvang van kontant by die Kerkkantoor

Die Skriba het 'n tydelike kwitansieboek wat vir voorlopige/toevallige inbetalings gebruik word. Kwitansies word in die teenwoordigheid van die persoon wat dit inbetaal, uitgeskryf, en aan die persoon oorhandig. Die geld wat ontvang is word in 'n banksakkie geplaas met 'n nota wat verwys na die kwitansienommer, asook die saak waarvoor die geld inbetaal is. Die banksakkie word dan in die 'invalkluis' in die Skriba se kantoor geplaas. Die Kassier is verantwoordelik om hierdie kluis minstens weekliks oop te maak en amptelike kwitansies vir hierdie gelde in die gemeente se amptelike kwitansieboek uit te reik.

######## 1.2 Ontvang van kontant by eredienste

Dit is die Kassier se taak om te verseker dat die prosedure deur alle betrokke partye ten alle tye volledig deurgevoer word om te verseker dat alle kontant soos deur diakens tydens eredienste gekollekteer:

- • word en in die gemeente se bankrekening gedeponeer word; • word en in die gemeente se bankrekening gedeponeer word;
- • te boek gestel word; • te boek gestel word;
- • partye wat kontant hanteer beskerm word teen ongegronde aanklagte; • partye wat kontant hanteer beskerm word teen ongegronde aanklagte;
- • en bevestig kan word aan die Kerkraad, Sinode en Ouditeure dat alle • en bevestig kan word aan die Kerkraad, Sinode en Ouditeure dat alle kontantontvangstes wel ten volle ontvang is in die gemeente se bankrekening;
- • risiko van kontantverliese beperk word. • risiko van kontantverliese beperk word.

####### 1.2.1 Seël prosedure:

(Sien bylaag tot hierdie dokument vir gedetaileerde prosedures. Die volgende is opsommend)

####### A By Dias Oos Eredienste:

Ten minste twee diakens/ouderlinge verpak die kollektes in banksakke, plaas dit in 'n plastiek seëlbare sak en sluit met 'n plastiekseëltjie. Ná aantekeninge in die konsistorieboek gemaak is, word dit in die 'inval - kluis' in die Skriba se kantoor toegesluit. (Die Koster het ' n sleutel vir die 'inval - kluis'.

Goedgekeur op 16 September 2019, gewysig November 2020
SAAPS 3 (REVISED MAY 2019) ILLUSTRATIVE REPORTS

- wording may be more appropriate in the circumstances of individual engagements, in which case the wording in the illustrative reports may be adapted accordingly.
- 8. Illustrative examples of ISRE 2410, Review of Interim Financial Information Performed by the Independent Auditor of the Entity , and ISA 810 (Revised), Engagements to Report on Summary Financial Statements , reports that meet the requirements of the JSE Limited Listings Requirements are dealt with in the Revised Guide for Registered Auditors: Reporting on Financial Information Contained in Interim, Preliminary, Provisional and Abridged Reports Required by the JSE Listings Requirements (Revised March 2017) .
- 9. Revisions to the International Auditing and Assurance Standards Board (IAASB) Engagement Standards, the International Ethics Standards Board for Accountants ' International Code of Ethics for Professional Accountants (including International Independence Standards) (Parts 1, 3, 4Aand 4B) and changes to South African legal and regulatory requirements may result in changes to the engagement partner 's reporting responsibilities from time to time. Therefore users of this SAAPS must at all times apply the most up-to-date pronouncements and legislation in their use of this SAAPS.
- 10. This SAAPS also contains the following appendices:
- • I: Linking Going Concern Considerations with types of Audit Opinions. • I: Linking Going Concern Considerations with types of Audit Opinions.
- • II: Examples of Reports, Documents and Information that may be • II: Examples of Reports, Documents and Information that may be Determined to be Other Information.

### Effective date

- 11. This SAAPS is effective for audit or' s or independent review er' s reports issued on or after 15 June 2019.

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- - Die plasingsproses word teen 31 Oktober afgehandel. As jy plasing in ' n koshuis gekry het, behoort jy dus teen dan daarvan te weet. As jou aansoek onsuksesvol was, sal ons dit ná 31 Oktober bevestig.
- - As jy nie koshuisplek gekry het nie maar steeds in geval van moontlike kansellasies oorweeg wil word, kan jy vanaf 1 November vir die waglys registreer: www.maties.com > Koshuiswaglys .
- - Jy kan ook privaat verblyf oorweeg. Besoek gerus ons webblad oor privaat verblyf vir meer inligting.

### VERDERE NAVRAE

- - Vir enige verdere navrae, bel berus vir US Kliëntediens by 021 808 09111 of e-pos ons by info@sun.ac.za.
- - Ons probeer om alle e-pos navrae binne drie (3) werksdae te beantwoord.
## HOËRSKOOL BRITS

## Werksafbakenning

Vak: EBW Vraestel 2 Graad: 8 Datum: 15 November 2024 Tyd: 1 ½uur Totaal: 50 punte Onderwyseres: MPelser

## Leer die volgende

## Die Ekonomie

- • Regering • Regering
- • Begroting • Begroting
- • •

## Entrepeneurskap

- • •
- • •
- • van Eienaarskap • van Eienaarskap
- • en funksies van Bestuur • en funksies van Bestuur
inlywingsdatum word hiermee - (a) erken en die inhoud en wese daarvan is nie in enige opsig deur die inwerkingtreding van die Wet verander nie; en (b) beskou as ŉ reg of belang erken deur die beleid, statutêre en administratiewe bestaande raamwerke in KwaZulu-Natal.

(2) Enige aansoek om die hernuwing van enige reg of belang wat binne ŉ gespesifiseerde tydperk verval, soos gespesifiseer in enige beleid, statutêre of administratiewe raamwerk van toepassing op sodanige reg of belang, moet in ooreenstemming met die betrokke bepaling van die ooreenstemmende KwaZulu-Natal beleid, statutêre en administratiewe raamwerk gemaak word.

(3) In die afwesigheid van enige ooreenstemmende KwaZulu-Natal beleid, statutêre en administratiewe raamwerk soos bedoel in subartikels (1) en (2), word die toepaslike Oos- Kaap raamwerk, in ooreenstemming met dit waarmee die reg of belang verkry, toegeken, verwerf, erken of gesetel was, hiermee erken as die relevante KwaZulu-Natal beleid, statutêre of administratiewe raamwerk, soos die geval mag wees, vir solank as wat daardie reg of belang bestaan.

Bekragtiging van uitvoerende en administratiewe funksies 5. (1) Alle uitvoerende en administratiewe aksies ten opsigte van enige aangeleentheid 5. (1) Alle uitvoerende en administratiewe aksies ten opsigte van enige aangeleentheid betreffende die administrasie van die Umzimkhulu Plaaslike Munisipaliteit en die plaaslike gemeenskappe binne die jurisdiksiegebied voor die inwerkingtreding van hierdie Wet en uitgevoer te goeder trou deur enige amptenaar of beampte bedoel in subartikel (2), word hiermee beskou as geldig uitgevoer - (a) asof die vereiste regsbasis, ingesluit, maar nie beperk nie tot, delegerings, take, volmag, diensvlakooreenkomste en diensleweringsooreenkomste, bestaan het ten tyde van die uitvoer van sodanige handelinge; of (b) waar die regsbasis wat toe bestaan het, ingesluit het, maar nie beperk was nie, tot delegerings, take, volmag, diensvlakooreenkomste diensleweringsooreenkomste, nie ten volle nagekom was nie.

(2) Vir die doelwitte van hierdie artikel, beteken 'amptenaar' of 'beampte' - (a) ŉ lid van die Uitvoerende Rade van die Oos -Kaap en KwaZulu-Natal; (b) ŉ ampsdraer of lid van die Umzimkhulu, Al fred Nzo en Sisonke Munisipale Rade; en
Standard 1.5 Riżorsi adegwati huma ddedikati għall -implimentazzjoni tad-WBL b ' mod effettiv.
Indikaturi tal- Kwalità għall -Istandard 1.5 Hemm politika u baġit ċar għall - ħolqien u l - appoġġ tal - infrastruttura meħtieġa ● għall -implimentazzjoni, il- monitoraġġ, il -valutazzjoni u l- appoġġ tal -istudenti tad- WBL. Politiki ċari jkopru kwistjonijiet bħal żjarat fuq il -post tax- xogħol, laqgħat regolari, ● imġiba professjonali matul id -WBL, u l-proprjetà intellettwali. Tali politiki huma riveduti u aġġornati regolarment, u l -persunal u l-istudenti ● kollha huma konxji minnhom. L- istrateġiji tat - tagħlim u tal -valutazzjoni huma allinjati mill-qrib mal- ● implimentazzjoni tal-komponenti tad-WBL. It- teknoloġija tista' tintuża biex timplimenta korsijiet b' komponent tad- WBL (eż. ● parti jew il- komponent kollu bbażat fl -iskola jista ' jiġi implimentat direttament online jew b ' mod asinkroniku). Ir- riżorsi għall -amministrazzjoni, it- tagħlim akkademiku u l -valutazzjoni huma ● żviluppati b' mod professjonali u maqsuma online mal-membri kollha tal-persunal u l-istudenti, kif xieraq.