a) The entity did not assess the probability of the outflow of future economic benefits in respect of claims made against the entity as required per SA Statements of GAAP, IAS 37. As a result the audit team was not able to determine whether contingent liabilities reflected were accurately valued and whether, based on the probability of the outflow of future economic benefits, in certain instances a provision should have been raised. Consequently, the completeness, occurrence, obligations, classification and valuation of contingent liabilities stated at R129 436 000 in note 14 to the financial statements could not be verified; and