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###J####################################APPENDIX AGlossary of TermsMost of

the terms used in the manual are defined in the chapters in which they are first
discussed in some detail. This annex defines the key terms that are used
throughout the manual. AAnalytical procedures. Techniques used by the auditor
to: Study the relationships among elements of financial and non-financial
information to form expectations as to what the recorded amounts should be; and
Compare such expectations with the recorded amounts. The auditor then follows up
all unacceptable differences and reaches a conclusion as to the completeness and
accuracy of the recorded amount.Audit evidence. Information that supports the
auditor's opinions, conclusions or reports. Audit mandate. The auditing
responsibilities, powers, functions, discretions and duties conferred on the
auditor under the constitution or any other law. Audit objective. See overall
audit objective, objective, and specific financial audit objective. Audit
opinion. A report issued by the auditor in which he/she concludes as to whether:
The financial statements properly present, in all material respects, the
governments financial position, the results of its operations, its cash flows
and its expenditures and receipts by appropriation; and The sums expended have
been applied, in all material respects, for the purposes authorised by
Parliament and have, in all material respects, been booked to the relevant
grants and appropriations.Audit planning memorandum. A document that summarises
the key planning decisions that have been made, with emphasis on the changes
that have been made to the previous years plan.Audit procedures. The tasks the
auditor undertakes for collecting, analysing, interpreting, and documenting
information that allows the auditor to conclude against the specific audit
objectives, related compliance with authority objectives and error con