FAQ

What do the various audit opinions mean?

In our audit reports, the Auditor-General expresses satisfaction or non-satisfaction of the financial statements through audit opinions. These opinions are unqualified, qualified, adverse or disclaimer. The specific explanations on the opinions are as outlined below: An unqualified opinion is a clean opinion, meaning that the financial transactions by and large were recorded properly and are […]

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Who do we submit our reports to?

Our reports are submitted to Parliament and the relevant County Assemblies, who are representatives of the Kenyan people. The reports are discussed at the relevant Committees of Parliament and County Assemblies. Public Accounts Committees (PAC) of the National Assembly discusses accounts of the National Government while Public Investments Committee (PIC) of the National Assembly discusses

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How do we provide assurance on governance and accountability of public resources?

Certification of accounts to assure fiscal responsibility Certification audit responds to the core mandate of certifying accounts at national and county levels and expressing an opinion as to whether or not they are prepared in accordance with the applicable financial reporting framework and/or statutory requirements. The end product of this exercise is an annual audit

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