a. i. Self-Accounting Unit:
A Self-Accounting Unit refers to a unit or department within the public sector that is responsible for its own financial management and accounting functions. It operates independently in managing its resources, recording transactions, and preparing its financial statements. These units typically receive and manage their own budget, and their accounts are audited separately from other units.

a. ii. Sub-Accounting Unit:
A Sub-Accounting Unit is a unit that does not manage its own full accounting system but instead relies on a higher-level or parent accounting unit (such as the central government or a larger department) for financial management. The sub-unit may perform specific financial tasks but will submit its records and transactions to the main accounting unit for overall financial control and reporting.

b. Six Procedures for Auditing Revenue Collected on Behalf of Government:

1. Verification of Cash Receipts: Ensure that all cash collected by revenue-generating entities (e.g., tax offices, customs) is properly recorded and deposited into the appropriate government accounts.
2. Reconciliation of Revenue Accounts: Regularly reconcile revenue accounts to ensure that all amounts due to the government have been received and correctly accounted for.
3. Review of Supporting Documentation: Examine receipts, invoices, contracts, and other documents to verify that the revenue collected was legitimate and properly authorized.
4. Examination of Revenue Collection Procedures: Assess the internal controls and procedures for revenue collection to ensure compliance with legal requirements and government regulations.
5. Test of Revenue Returns: Verify the accuracy of revenue returns submitted by various departments or units collecting revenue by sampling transactions and comparing them with the source documents.
6. Examination of Remittances: Ensure that all collected revenues are remitted to the Treasury or other designated government accounts promptly and completely, without diversion.

c. i. Distinguish between Regulatory Audit and Financial Audit:

• Regulatory Audit: A regulatory audit is conducted to assess whether an organization is complying with relevant laws, regulations, and standards. This audit focuses on ensuring that activities and transactions are in compliance with the governing framework.
• Financial Audit: A financial audit, on the other hand, is focused on evaluating whether an organization’s financial statements provide a true and fair view of its financial position and performance, in accordance with accepted accounting principles and standards.

c. ii. Six Documents an Auditor May Require for Conducting a Compliance Audit:

1. Legislation and Regulations: The relevant laws and regulations governing the operations of the public sector organization.
2. Financial Statements: The most recent financial statements to understand the financial reporting framework in place.
3. Government Policies: Policies that outline the compliance requirements for the organization.
4. Audit Reports from Previous Years: Past audit reports to identify prior compliance issues and the resolution of those issues.
5. Contracts and Agreements: Documents detailing agreements or contracts entered into by the organization, which could affect compliance.
6. Internal Control Documentation: Internal policies, procedures, and controls that the organization has implemented to ensure compliance with regulations.