a) The entity did not provide sufficient appropriate audit evidence to support operating expenditure of R198 045 000 disclosed in the statement of comprehensive income. b) Included in expenditure is an amount of R8 449 548 (2009: R263 213) resulting from duplicate purchase orders. The South African Statements of Generally Accepted Accounting Practices Framework for the Preparation and Presentation of Financial Statements definition of expenses encompasses expenses that arise in the course of the ordinary activities of the entity. c) Included in expenditure is an amount of R630 086 resulting in duplicated accruals. As above, the accruals recorded in the accounting records of the entity do not meet the definition of expenses. Had the accruals been correctly reversed, expenditure would be reduced, net profit would be increased and the liability in the statement of financial position for accrual of expenses would be reduced by R630 086.