Through the audit report, the Auditor General expresses his conclusions on the extent that activities and programs comply with the applicable predetermined standards. Such conclusion is deemed as the Auditor's opinion. The report may contain recommendations and comments upon all matters relating to public accounts, public moneys and stores and may also cover matters related to special funds as zakat, fitrah and baitulmal.

Required:

Explain the importance of auditor's report to the users of public sector financial reports' users.

b) Explain how the responsibilities of public sector auditors play role in order to perform effective audit process.

c) i. Identify THREE (3) key challenges in Malaysian public sector auditing.

ii. Recommend ONE (1) solution for each of the challenges highlights in Question 4(c)(i) above.

d) Some of the current issues in public sector auditing that are becoming concern to the Auditor generals includes a lack of cooperation from auditees and poor enforcement of the rule of law.

Required:

Propose ways on what public can do to make public sector auditing better in terms of enhancing integrity and accountability.