Policy Research Helping Provide Affordable Rice to Filipinos

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Philippine Institute for Development StudiesANNEX FAUDIT CERTIFICATECORPORATE GOVERNMENT SECTOROffice of the DirectorCluster VI – Social, Cultural and ScientificAUDIT CERTIFICATEThe Board of TrusteesPhilippine Institute for Development StudiesNEDA sa Makati BuildingAmorsolo Street, Makati CityWe have audited the accompanying balance sheet of the Philippine Institute for DevelopmentStudies (PIDS) as of December 31, 2004 and the related statements of income and expenses and cashflows for the year then ended. These financial statements are the responsibility of the PIDS’Management. Our responsibility is to express an opinion on these statements based on our audit.We conducted our audit in accordance with laws, COA and INTOSAI standards and applicablegenerally accepted auditing standards. These standards require that we plan and perform the audit toobtain reasonable assurance that financial statements are free of material misstatement/s. The auditincluded examining, on a test basis, evidences supporting the amounts and disclosures in the financialstatements. It also included assessing the accounting principles used and the significant estimatesmade by the Auditee as well as evaluating the overall financial statements presentation. We believe thatour audit provides reasonable basis for our opinion.In our opinion, the financial statements referred to above present fairly, in all material respects,the financial position of the Philippine Institute for Development Studies as of December 31, 2004,and the results of its operations and its cash flows for the year then ended in accordance with applicablelaws, rules and regulations and in conformity with applicable generally accepted accounting principles.COMMISSION ON AUDITBy:February 09, 200544
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