ahmedheakl/docatlas_instruct huggingface dataset:
Uitset 1.1: Navorsings- en Ontwikkelings (N&O) hindernisse gekoppel aan kliniese studies en registrasie van Afrika-gemmer ( Siphonochilus aethiopicus ) as 'n biohulpbron om inflammatoriese en allergiese siektes te behandel, word sistematies oorkom op 'n TVD-voldoende wyse.

Risiko	Bestuursmaatreël	Beskrywing van aktiwiteit	Entiteite verantwoor- delik	Verslagdoe- ning	Begroting	Prioriteit	Datum vir voltooiing
Risiko 1- Onbillike impak op gemarginaliseerde groepe, insluitend vroue.	Konsultasievergaderings oor TVD-ooreenkoms moet afsonderlik met vroue, jeugdiges en ander kwesbare mense gehou word.	Fokusgroepe met vroue, jeugdiges en ander kwesbare mense om die rol in die oes en verwerking van Afrika- gemmer, hul belangstellings en voorkeure vir TVD te verstaan.	Verantwoor- delike entiteit (VE)	Dept Bosbou, Visserye en Omgewingsa ke (DBVO)	Onder Uitset 1.1 - VE- begroting	Hoog	Einde van konsultasietyd perk
Risiko 2- Risiko van onvoldoende betrokkenheid van belanghebbendes	Belanghebbende kartering en konsultasie plan vir Afrika-gemmer TVD ooreenkoms konsultasies in die Limpopo, Mpumalanga en KwaZulu-Natal provinsies.	Belanghebbende- kartering identifiseer elke belangegroep wat geraadpleeg moet word en hul rol in die oes en verwerking van Afrika- gemmer. Konsultasieplan sluit datums van vergaderings, plek, lys van genooides en agendas in.	VE	DBVO	Onder Uitset 1.1 - VE begroting	Hoog	Voordat konsultasies met gemeenskappe begin word
Risiko 3- Bekommernisse of griewe wat deur	Projek GRM operasioneel	GRM is gefinaliseer en operasioneel, insluitend gedrukte grief-	DBVO	VNOP	SOS begroting	Hoog	Voor die uitvoer van
### Wat is hierdie jaar se veranderinge?

SARS het die volgende bywerkings vir die opkomende persoonlike inkomstebelasting (PIB) belastingseisoen gemaak:

#### Belyning van die 40-werksdaereël met die belastingseisoeneinddatum

Verlede jaar, toe die reël bekendgestel is, is diegene in die outo-aanslagbevolking 40 dae, vanaf die datum van uitreiking, gegun om hul aanslag aan te pas, indien nodig. Hierdie jaar, verleng ons die 40 werksdae om met die gewone indieningsperdatum vir nievoorlopige belastingpligtiges, wat 23 Oktober is, saam te loop. Dit sal diegene in die outo-aanslagbevolking meer tyd gee om 'n opgawe in te dien, indien hulle hul outo-aanslag wil aanpas.

#### Betalingsperdatums

Hierdie jaar, sal die sperdatum vir nievoorlopige eFilers as volg aangepas word:

- • belastingpligtiges wat nie in die outo-aanslagbevolking is nie, sal die • belastingpligtiges wat nie in die outo-aanslagbevolking is nie, sal die betalingsperdatum 30 dae, na 'n kennisgewing van aanslag uitgereik is, wees.
- • belastingpligtiges wat outo-aangeslaan word, sal die betalingsdatum 30 dae • belastingpligtiges wat outo-aangeslaan word, sal die betalingsdatum 30 dae na Belastingseisoen 2023 se sluitingsdatum wees.

#### Staat van bates en laste

Voorlopige belastingpligtiges met sakebelange word vereis om hul bates en laste (gebaseer op koste) elke jaar in hul belastingopgawes te verklaar. Belastingpligtiges wat in hierdie kategorie val, en met bates van meer as R50 miljoen, word vereis om bepaalde bates, teen markwaarde, in hul 2023-belastingopgawes te verklaar.

#### Blootlegging van buitelandse inkomste

SARS het 'n buitelandse inkomste-afdeling in die opgawe bekendgestel vir belastingpligtiges wat wêreldwye buitelandse inkomste moet verklaar, maar daar is egter opgemerk dat belastingpligtiges wat inkomste van 'n buitelandse werkgewer ontvang, terwyl hulle in Suid-Afrika en/of oorsee werk, nie 'n toepaslike bronkode het om vergoeding vir gelewerde buitelandse dienste te verklaar nie. Die volgende drie nuwe velde sal nou van toepassing wees:

- • veld "inkomste ontvang van buitelandse indienshouding, maar nie op 'n • veld "inkomste ontvang van buitelandse indienshouding, maar nie op 'n Suid-Afrikaanse IRP5/IT3(a)-sertifikaat aangedui nie, onderhewig aan belasting buite RSA en die artikel 10(10(o)(ii)-vrystelling is nie van toepassing nie".
Om'to - sides' sammendrag Hensikten er å gi:

• sammendrag av nøkkelinformasjon om et Interreg Sverige-Norge 2020 • sammendrag av nøkkelinformasjon om et Interreg Sverige-Norge 2020 prosjektforslag Et enkelt grunnlag for videre diskusjon , enten innen din organisasjon, eller med • potensielle partnere når en bygger et konsortium Støtte for interne beslutninger - er forslaget godt nok til å at tid og krefter • investeres i å videreutvikle det?

Sammendraget skal skal hjelpe til med å utkrystallisere og kommunisere idéer om Interreg-prosjektet. Derfor:

• det kort. Viss du tar deg i å skrive mengder med tekst I noen av rubrikkene, • det kort. Viss du tar deg i å skrive mengder med tekst I noen av rubrikkene, har du ikke fanget opp hva det er til for. Viss du ikke har noe å skrive noen av rubrikkene, la dem stå åpne . (Men viss • mange av rubrikkene blir stående åpne, er det kanskje et tegn på at forslaget trenger å modnes..) Når selve søknadsteksten er under utvikling, vil mesteparten av informasjonen • her være i søknaden uansett - så du vil ikke lenger ha bruk for dette sammendraget . Men deler av det vil være nyttig i 'Prosjekt sammendraget' som kreves i søknadsmodulen til Interreg Sverige-Norge på www.regionalforvaltning.no og i www.minansokan.se

## Interreg Sverige-Norge 2-sides sammendrag

Bakgrunn og hensikt Beskriv hvilke problemer, behov eller saker i
Act No. 1 of 2003	Second Adjustments Appropriation Act (Eastern Cape), 2003	The whole
Act No. 2 of 2003	Appropriation Act, 2003	The whole
Act No. 3 of 2003	Eastern Cape Roads Act, 2003	The whole
Education and Training of Nurses and Midwives Act (Eastern Cape), 2003	The whole
Act No. 5 of 2003	Eastern Cape Tourism Board (Extension of Term of Office of Members) Act, 2003	The whole
Act No. 6 of 2003	Libraries and Information Service Act (Eastern Cape), 2003	The whole
Act No. 7 of 2003	Provincial Archives and Record Services Act, 2003	The whole
Act No. 8 of 2003	Eastern Cape Tourism Act, 2003	The whole
Act No. 9 of 2003	Eastern Cape Heritage Resources Act, 2003	The whole
Act No. 10 of 2003	Eastern Cape Liquor Act, 2003	The whole
Act No. 12 of 2003	Provincial Parks Board Act (Eastern Cape), 2003	The whole
Act No. 1 of 2004	Second Adjustments Appropriation Act, 2004	The whole
Act No. 2 of 2004	Appropriation Act, 2004	The whole
Act No. 3 of 2004	Adjustments Appropriation Act (Eastern Cape), 2004	The whole
Act No. 4 of 2004	Exhumations Act (Eastern Cape), 2004	The whole
Act No. 5 of 2004	Eastern Cape Schools Education Amendment Act, 2004	The whole
Act No. 6 of 2004	Provincial Tender Board Repeal Act (Eastern Cape), 2004	The whole
Act No. 7 of 2004	Museums Act (Eastern Cape), 2004	The whole
Act No. 1 of 2005	Adjustments Appropriation Act, 2005	The whole
Act No. 2 of 2005	Appropriation Act (Eastern Cape), 2005	The whole
Act No. 3 of 2005	House of Traditional Leaders Amendment Act, 2005	The whole
Act No. 4 of 2005	Traditional Leadership and Governance Act (Eastern Cape), 2005	The whole
Act No. 5 of 2005	Second Adjustments Appropriation Act, 2005	The whole
Act No. 1 of 2006	Adjustments Appropriation Act, 2006	The whole
Act No. 2 of 2006	Appropriation Act (Eastern Cape), 2006	The whole
## ANNESS 1: CURRICULUM VITÆ TA' JORG KRISTIJAN PETROVIČ ESPERJENZA TA' XOGĦOL

Frar 2013 - sal- preżent Membru tal-Awtorità tal-Awditjar tar-Repubblika tas-Slovenja - L-Ewwel Deputat President tal-Awtorità tal-Awditjar tar-Repubblika tas-Slovenja

2004 - 2013 Awditur tal-Istat Suprem, Kap tad-Dipartiment tal-Awtorità tal- Awditjar tar-Repubblika tas- Slovenja għall -Awditjar tal- Baġit, il - Ġustizzja u l - Partiti Politiċi

1999 - 2004 Uffiċjal Kap tal -finanzi u tal- baġit tal - Muniċipalità ta' Trzin

1996 - 1999 Assistent tal-awditjar fl-Awtorità tal-Awditjar tar-Repubblika tas- Slovenja

## EDUKAZZJONI

2004 Master fix-Xjenza, Università ta' Ljubljana, Fakultà tal-Ekonomija, Università ta' Ljubljana (Kontabilità u Awditjar)

1996 Lawrja ta' baċellerat, Università ta' Ljubljana, Fakultà tal -Ekonomija, Università ta' Ljubljana (Finanzi)

## KOMPETENZI

## Lingwa nattiva

Il-lingwa Slovena

## Lingwi Barranin

FEHIM	TAĦDIT	KOMUNIKAZZJONI BIL-MIKTUB
Fehim tas- smigħ	Fehim tal- qari	Komunikazzjoni bil-fomm	Messaġġi bil- vuċi
Il- lingwa Ingliża	C2	C2	C2	C2	C2
Il- lingwa Ġermaniża	C1	C1	C1	C1	C1
Il-lingwa Kroata	C1	C1	C1	C1	C1

Livell: A1 u A2: Utent bażiku - B1 u B2: Utent indipendenti - C1 u C2: Utent kwalifikat Qafas Komuni Ewropew għal -Lingwi

## Kompetenzi fil-komunikazzjoni

- Nuża kompetenzi eċċellenti ta' komunikazzjoni bħala Membru tal-Qorti tal- Awditjar tar-Repubblika tas-Slovenja - l-Ewwel Deputat President tal-Qorti tal- . Awditjar tar-Repubblika tas-Slovenja - Nuża ħiliet fil - komunikazzjoni eċċellenti bħala lekċerer mistieden fil -Fakultà tal- fl- Università ta' Ljubljana, bħala lekċerer f'taħriġ u f'konferenzi Ekonomija
Tekstil / Veshje Makineri / transport Elektronikë Tjetra

Një hartë që tregon burimet natyrore të Lindjes së Mesme. Pavarësisht nga pasuria e madhe dhe burimet natyrore, Lindja e Mesme nuk ka qenë kurrë në gjendje të shpëtojë nga të qenit një koloni e Nëntokës Shtetërore britanike, edhe sot e kësaj dite.

- s.96

Theodore Roosevelt, duke qenë pjesë e tyre vetë, ishte i vetëdijshëm për strukturat e thella. Ai shpjegoi qartë se si qeveritë e padukshme sunduan mbi qeveritë e dukshme.

- s.98

Gjatë kohës që ai mbajti detyrën, Presidenti amerikan John F. Kennedy u ankua shpesh për kontrollin e strukturave të thella dhe lojërave të tyre dinakike dhe nuk u zbraps nga shprehja e këtij shqetësimi gjatë gjithë koës Sidoqoftë, analizat e tij të sakta morën një hakmarrje të tmerrshme dhe ky President Amerikan u vra publikisht në vitin 1963.

- s.100

Dokumente të ndryshme sigurojnë dëshmi se sulmi në Pearl Harbor ishte një veprim i qëllimshëm i financuar nga Nëntoka Shtetërore Britanike. Ky sulm bëri që ShBA-ja të hynte në luftë dhe dy bombat atomike të lëshuara në Japoni në vitin 1945 shënuan fundin e Luftës së Dytë Botërore në favor të Britanisë.

ShBA u bashkua me Luftën Koreane gjithashtu si pjesë e planeve të Nëntokës Shtetërore Britanike. Megjithëse ShBA kishte një politikë antikomuniste, ajo ende nuk mund t'i shpëtonte tërheqjes drejt komunizmit nën ndikimin e Nëntokë Shtetërore Britanike.

(Fundi) Një skenë nga Lufta e Koresë.

- s.102

Kur Obama fitoi në Iowa Caucuses, Partia Komuniste SHBA shpalli fitoren e tij si një "hap dialektik".

- s.103

Bill Ayers (William Charles Ayers) dhe Bernardine Dohrn, të cilët mbështetën fushatën e Obamës, ishin dy marksistë radikalë që në të kaluarën kërkoheshin nga FBI.

- s.105
## KONSIDERAZZJONI TA' PROPOSTI LEĠISLATTIVI FIR -RIGWARD TAL- OSSERVANZA TAL- PRINĊIPJU TAS -SUSSIDJARJETÀ U PROPORZJONALITÀ

Il-Kumitat ikkonsidra t-tliet proposti leġislattivi li ġejjin u qabel li kienu konformi mal - prinċipju tas -sussidjarjetà.

Proposal for a Regulation of the European Parliament and of the Council amending Directive 2003/87/EC to continue current limitations of scope for aviation activities and to prepare to implement a global market-based measure from 2021 ( Com(2017)54) ;

### Proposal for a Regulation of the European Parliament and of the Council establishing a European Union Agency for the Cooperation of Energy Regulators ( Com(2016)863) ; u

Proposal for a Regulation of the European Parliament and of the Council concerning the respect for private life and the protection of personal data in electronic communications and repealing Directive 2002/58/EC (Regulation on Privacy and Electronic Communications ( - f'dan il - każ il -Kumitat talab li tingħata ċerta attenzjoni fl - Com(2017)10) istadju ta' skrutinju.

Il- Kumitat ħa nota tal -informazzjoni addizzjonali li nkisbet fuq talba tal- Grupp ta' Ħidma 1 fil- laqgħa tiegħu tal - 14 ta' Marzu 2017 fir - rigward taż - żewġ proposti li ġejjin:

Proposal for a Directive of the European Parliament and of the Council on a proportionality test before adoption of new regulation of professions (COM(2016)822) (Kont.) - f'dan il - każ Qualifications Recognition Information Centre, National Commission for Further and il- Higher Education fi ħdan il - Ministeru għall -Edukazzjoni u x- Xogħol bagħat il - pożizzjoni tiegħu li wkoll ikkonkludiet li mhemmx ksur ta' dawn i l- prinċipji ; u

### Proposal for a Directive of the European Parliament and of the Council on countering money laundering by criminal law (COM(2016)826) ( Kont.) - f'dan il - każ ġie kkonfermat li Malta kienet irratifikat il-Warsaw Convention.

Fit-8.18 p.m. il-Kumitat aġġorna għal data u b'aġenda li kellhom jiġu komunikati aktar tard .

## JOHN VELLA SKRIVAN TAL-KUMITAT

## KONFERMATI

## ONOR. LUCIANO BUSUTTIL PRESIDENT TAL-KUMITAT

4
## KLAWSOLA 1

Il- Ministru għall -Edukazzjoni u x- Xogħol ressaq din l- Emenda ' E ':

## Klawsola 1

Fis-subklawsola (1) tal-Klawsola 1 minflok il- kliem ' l-Att tal-20 16' għandhom jidħlu l - kliem ' l-Att tal-20 17' .

## Clause 1

In sub-clause (1) of C lause 1 for the words ' Maltese Language (Amendment) Act, 201 6' there shall be substituted the words ' Maltese Language (Amendment) Act, 2017'.

L-Emenda 'E' għaddiet nem. con.

KLAWSOLA 1, emendata, għaddiet nem. con. u kienet ordnata ssir parti mill - KLAWSOLA 1, emendata, għaddiet nem. con. u kienet ordnata ssir parti mill - 1, Abbozz ta' Liġi.

għadda nem. con. u kien ordnat isir parti mill - Abbozz ta' Liġi.

## IT-TITOLU

Fuq mozzjoni tal- Ministru għall -Edukazzjoni u x- Xogħol l-Onor. Evarist Bartolo, il- Kumitat qabel li jawtorizza lill-Iskrivan tal- Kamra biex jikkoreġi xi żbalji tal -ortografija, jagħmel ir - rinumerazzjoni meħtieġa u xi emendi żgħar li jista' jkun hemm bżonn.

Il-Kumitat qabel ukoll li l-President tal- Kumitat għandu jirrapporta lill -Kamra li l- Abbozz ta' Liġi msejjaħ ' Att biex jemenda l-Att dwar l-Ilsien Malti Kap. 470 ' għadda mill-istadju tal- Kumitat b'emend i.

Fis-7.16 p.m. id- diskussjoni fi stadju ta' Kumitat ta' dan l - Abbozz ta' Liġi ġiet konkluża u l- Kumitat aġġorna għal nhar l- Erbgħa l - 1 ta' Frar 2017 .

### ANNASCHEMBRI COLEIRO SKRIVAN TAL-KUMITAT

## KONFERMATI

### ONOR. MICHAEL FALZON CHAIRMAN TAL-KUMITAT

9
## MINUTI

## KAMRATAD-DEPUTATI

## IT-TNAX-IL PARLAMENT

## KUMITAT PERMANENTI DWARL-AFFARIJIET BARRANIN U EWROPEJ

## LAQG Ħ A NRU. 62

It-Tlieta, 28 ta' Marzu 2017

Il-Kumitat Permanenti dwar l-Affarijiet Barranin u Ewropej ilta qa' fil-Kamra tal-Kumitati fil- Parlament, il-Belt Valletta, fis-7:30 p.m.

L-Onor. Luciano Busuttil ppreseda.

PREŻENTI: Toni Bezzina, l-Onor.Michael Falzon, l-Onor. Tonio Fenech u l-Onor. PREŻENTI: Toni Bezzina, l-Onor.Michael Falzon, l-Onor. Tonio Fenech u l-Onor. Francis Zammit Dimech.

SKUŻATI: Frederick Azzopardi u l-Onor. Franco Mercieca kienu fuq xogħol SKUŻATI: Frederick Azzopardi u l-Onor. Franco Mercieca kienu fuq xogħol parlamentari ieħor.

ASSENTI: Ministru għall -Affarijiet Barranin l-Onor. George Vella u l-Onor. Joseph ASSENTI: Ministru għall -Affarijiet Barranin l-Onor. George Vella u l-Onor. Joseph Sammut.

Preżenti analysts Preżenti analysts wkoll kien hemm is -Sinj. Karen Mamo u s-Sinj. Emma Zammit, mal-Kumitat.

## TALBA

L-Iskrivan tal-Kumitat qal it-talba.

## MINUTI

Il-Minuti tal- laqgħa Nru 61 li saret fis-6 ta' Marzu, 2016 kienu konfermati.

1
### * 22257. L-ONOR. CHRIS SAID staqsa lill-

Ministru għall -Ekonomija u l-Industrija

Jista' l- Ministru jwieġeb il - mistoqsija parlamentari 21884 u jgħid fil - preżent kemm hemm ħaddiema jaħdmu fl - uffiċini fil - Gozo Innovation Hub u kemm minnhom huma ħaddiema impjegati maċ - Ċivil u kemm minnhom huma impjegati mal-privat? Dawk impjegati mal-priv at liema tip ta' xogħol qed jagħmlu?

23/09/2021

### * 22258. L-ONOR. CHRIS SAID staqsa lill-

Ministru għal Għawdex

Jista' l - Ministru jgħid fiex waslu l- koordinamenti u jekk ġewx finalizzati u x'fadal isir bejn il - Ministeru għat - Trasport, l-Infrastruttura u l- Proġetti Kapitali u l - Ministeru għal Għawdex 'sabiex jibda jiġi offrut servizz ferm importanti u bżonnjuż ta' Park &Ride għall - Għawdxin li jridu j aqsmu lejn Malta, sabiex possibbilment jibda sitt jingħata servizz ta' trasport lill - istudenti Għawdxin minn lokalitajiet oħrajn għall - Imġarr' permezz tas - coaches li jaħdmu bl -elettriku li nxtraw mill- Ministeru għal Għawdex b'fondi tal -Unjoni Ewropea u li waslu Għawdex f'nofs Ġunju tas -sena 2020 u li sal- lum qatt ma ntużaw?

23/09/2021

### * 22259. L-ONOR. CHRIS SAID staqsa lill-

Ministru għat - Turiżmu u l -Protezzjoni tal-Konsumatur

B'referenza għat - tweġiba tal - mistoqsija parlamentari 19933, jista' l - Ministru jgħid x'inhu l -istatus tat-tfassil tal- liġijiet biex jiġu trasposti d -direttivi tal- Unjoni Ewropea 2019/770 u 2019/771 ukoll peress li dawn kellhom jiġu trasposti sal- 1 ta' Lulju 2021?

23/09/2021

### * 22260. L-ONOR. CHRIS SAID staqsa lill-

Ministru għal Għawdex

Jista' l- Ministru jgħid kemm intużaw Fondi Ewropej mill - Ministeru għal Għawdex taħt il -programm ta' Fondi Strutturali u Fondi ta' Koeżjoni Ewropej 2014 - 2020, sena b'sena u għal xiex intużaw? Minn dan il -programm, kemm baqa' fondi x'jintefqu fix- xhur li ġej jin?

24/09/2021

### * 22353. L-ONOR. JOSEPH ELLIS staqsa lill-

Ministru għall -Agrikoltura, Sajd, l-Ikel u Drittijiet tal-Annimali

Jista' Jista' l- Ministru jgħid kemm ġew ingaġġati ħaddiema impjegati sabiex jagħtu servizz lill - Ministeru għal Għawdex, sena b'sena mill -2010 'l hawn u x'inhi n-natura tal- ingaġġ tagħhom? Kemm hu t -tul ta' dawn il- kuntratti ta' ingaġġ u r - rimunerazzjoni li tingħata għal dawn l - ingaġġi? Kemm minn dawn il - ħaddiema jagħtu servizz f'Malta u kemm minnhom f'Għawdex ?

30/09/2021

### * 22377. L-ONOR. JOSEPH ELLIS staqsa lill-

Ministru għall -Ekonomija u l-Industrija

Jista' l- Ministru jgħid kemm kellha impjegati fil -Malta Business Registry, sena b'sena, minn mindu twaqfet din desk officers l-agenzija u kemm minnhom huma ?

01/10/2021

5
- 5.3 Valoració de la satisfacció dels participants: beneficiaris, altres entitats implicades, finançadors…
- 5.4 Factors d'innovació incorporats en el projecte
- 5.5 Lliçons apreses amb l'execució del projecte
- 5.6 Continuïtat del projecte i possibilitat de rèplica o transferència
- B) MEMÒRIA DE DIFUSIÓ
- 6. Exemples de com s'ha desenvolupat el projecte
- 6.1 Relat de l'experiència d'un beneficiari participant en el projecte
- 6.2 Imatges o vídeos on es veja el desenvolupament del projecte

7. Evidències de la comunicació del projecte

Incloure exemples, materials, enllaços i imatges de les referències de difusió del projecte i del suport de F. Caixa Castelló - Bankia. En mitjans de comunicació: En la web de l'ONG: En xarxes socials: En actes i esdeveniments de l'Entitat: En publicacions institucionals: En materials del projecte: En altres mitjans:
DIRECCIÓ Campanar, 32 DIRECCIÓ Campanar, 32 GENERAL DE PERSONAL DOCENT 46015 València

## ANNEX VII

## AUTOBAREM
NO	KOMPETENSI DASAR	MATERI POKOK	INDIKATOR SOAL	BENTUK SOAL	NO. SOAL
m m	• ayat QS. Al-Furqan (25) 63 dan QS. Al • ayat QS. Al-Furqan (25) 63 dan QS. Al Isra'(17) : 27. Peserta didik Menegaskan hikmah berperilaku rendah hati, hemat dan hidup sederhana Disajikan ayat QS. Al-Furqan (25) 63 dan QS. Al • Isra'(17) : 27. Peserta didik menjelaskan isi kandungan ayat dengan benar. Disajikan ilustrasi pernyataan perilaku sederhana • dalam kehidupan sehari-hari. peserta didik dapat menganalisis pernyataan perilaku sederhana dengan benar dan tepat. Disajikan ilustrasi pernyataan perilaku hemat • dalam kehidupan sehari-hari. peserta didik dapat memperjelas pernyataan perilaku hemat dengan benar dan tepat.	PG PG ESSAY ESSAY	19 20 28 29
SAAPS 3 (REVISED MAY 2019) ILLUSTRATIVE REPORTS

This South African Auditing Practice Statement (SAAPS) is aimed at providing practical guidance to registered auditors who report on financial statements, both for compliance with the ISAs (or the ISREs, as applicable) and the legal and regulatory requirements applicable to auditors and auditor reporting in South Africa, as related to the content and format of the auditor's report. For the purpose of this SAAPS, the main legal and regulatory requirements addressed are the Auditing Profession Act, 2005 (No. 26 of 2005) (APA); the Rule in terms of Sections 9 and 10, read with sections 1, 2 and 3 of the APA, published in the Government Gazette No. 39475 on 4 December 2015; the Companies Act, 2008 (Act No. 71 of 2008) (Companies Act); and the Public Audit Act, 2004 (Act No. 25 of 2004) (PAA). Reading this SAAPS is not a substitute for reading and applying the ISAs, the ISREs, the APA, the Companies Act and the PAA. South African Practice Statements are developed and issued by the IRBA to provide practical assistance to auditors in the implementation of relevant International or South African Standards on Quality Control, Auditing, Review, Other Assurance and Related Services Pronouncements . South African Practice Statements do not impose requirements on auditors beyond those included in the International or South African Standards or South African regulatory requirements and do not change the auditor's responsibility to comply, in all material respects, with the requirements of the International or South African Standards or with South African regulatory requirements relevant to the audit, review, other assurance or related services engagement. An auditor is required to have an understanding of the entire text of every South African Practice Statement to enable the auditor to assess whether or not any particular South African Practice Statement is relevant to an engagement, and if so, to enable the auditor to apply the requirements of the particular International or South African Standard/s to which the South African Practice Statement relates, properly. In terms of section 1 of the APA, a South African Practice Statement is included in the definition of 'auditing pronouncements' and in terms of the Act, the auditor must, in the performance of an audit, comply with those standards, practice statements, guidelines and circulars developed, adopted, issued or prescribed by the Regulatory Board.

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