5.2.5 conseque ities? years. 5.2.6 Explain why it is important for published financial statements to reflect figures for tw 2.7 Explain why published financial statements do not reflect all the items contained in de statements and why they often contain figures rounded off to the nearest R1 000. 2.8 Explain why directors will add extra information into the annual report booklet about contributions to social, community and environmental issues. SK 5.3% Details in independent auditor's reports to the three examples of independent auditor's reports above. red: ClasswoRIC Trach de/ukw Explain why the independent auditor must stipulate page numbers in the audit repor Explain why the independent auditor must stipulate the directors' responsibilities in t Explain why the independent auditor must explain the auditor's duties in the audit re Explain why the independent auditor must mention IFRS and the Companies Act in t Explain the difference between a qualified and unqualified independent auditor's rep Explain what is meant by a disclaimer issued by an independent auditor. 4 Proof The SPAR Group Limited: statements Published ided with extracts from the published financial statements of The SPAR Grou 0 September 2012. The SPAR Group is well-known across the country, mainly also branching out into other activities.
