Publication: Magyar Közlöny
Issue: MK-2005-106 (Year: 2005, Number: 106)
Era: 2004-2010
Section: 2. melléklet a 63/2005. (VII. 29.) GKM rendelethez
Paragraph Index: 362

6. The report of the Auditors on the financial statements should mention: (a) the type and scope of their examination; (b) matters affecting the completeness or accuracy of the accounts including where appropriate: (i) information necessary to the correct interpretation of the accounts; (ii) any amounts which ought to have been received but which have not been brought to account; (iii) any amounts for which a legal or contingent obligation exists and which have not been recorded or reflected in the financial statements; (iv) expenditures not properly substantiated; (v) whether proper books of accounts have been kept; where in the presentation of statements there are deviations of a material nature from the generally accepted accounting principles applied on a consistent basis, these should be disclosed; (c) other matters which should be brought to the notice of the General Assembly, such as: (i) cases of fraud or presumptive fraud; (ii) wasteful or improper expenditure of the Organization’s money or others assets (notwithstanding that the accounting for the transaction may be correct); (iii) expenditure likely to commit the Organization to further outlay on a large scale; (iv) any defect in the general system or detailed regulations governing the control of receipts and disbursements or of supplies and equipment; (v) expenditure not in accordance with the intention of the General Assembly after making allowance for duly authorized transfers within the budget; (vi) expenditure in excess of appropriations as amended by duly authorized transfers within the budget; (vii) expenditure not in conformity with the relevant authorizations; (d) the accuracy or otherwise of the supplies and equipment records as determined by stock-taking and examination of the records; (e) if appropriate, transactions accounted for in a previous year concerning which further information has been obtained or transactions in a later year concerning which it seems desirable that the General Assembly should have early knowledge.

Source: https://magyarkozlony.hu/hivatalos-lapok/a84160c1b12538c19e475d54203fd08606588a93/dokumentumok/d318235256e8b3da7cedb306ad9ac064bb25ebe3/letoltes