Dear Editor,’s
I DO not believe that the PPP’s Statement of Polls are reliable and accurate to form a basis of opinion.

First, the PPP has not disclosed appropriate and sufficient amounts of evidence that could form a basis of an opinion. The PPP has cherry-picked SOPs from Region Four, though there are 10 administrative regions. Furthermore, under ISA 500,”Audit evidence provided by original documents is more reliable than audit evidence provided by photocopies or facsimiles, or documents that have been filmed, digitised or otherwise transformed into electronic form.” (ACCA Global 2015).

The PPP’s SOPs are uploaded on a website, and thus, the SOPs have been digitised. This illustrates that an auditor cannot rely upon that as evidence, because it is of disrepute under ISA 500. Therefore, as much as the PPP can maintain that their uploaded SOPs are the gold standard of reliability, consistency and accuracy, the professionals would disagree. Aside from that, the PPP has an ulterior motive in uploading the alleged SOPs as “evidence”: they have a monetary incentive to gain to quote from the late Mr. Ronald Waddell: “To raid the treasury.”
Regards,
Riaz Hamid