{"paragraphs": [{"content": "- Against", "metadata": {"headings": [{"headings_0": {"content": "Uganda", "page": 8, "level": 3}}], "page": 8, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "list"}}, {"content": "Auditor's Responsibilities for the Audit of the Financial Statements  \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. \nEvaluate the appropriateness of accounting policies used and the reasonableness of \u00b0 \naccounting estimates and related disclosures made by Management. \nConclude on the appropriateness of management\u2019s use of the going concern basis of \u00b0", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}]], "page": 12, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []}