Page 37 - Directors' report and accounts 2019-20
P. 37

34
In In In connection with our our audit of the the the Financial Report
our our responsibility is to read the the the Other Information In In In doing so we consider whether the the the the Other Information is is materially inconsistent with the the the the Financial Report
or or or our knowledge obtained in the the audit or otherwise appears to be materially misstated We are required to report if we conclude that there is is is a a a a a a a a a material misstatement of this Other Information and based on
on
on
the the the the work we we we have performed on
on
the the the the Other Information that we we we obtained prior to to the the the the date of this Auditor’s Report
we we we have nothing to report Responsibilities of the the Directors for the the Financial Report
The Directors are responsible for:
• preparing the Financial Report
that gives a a a a a a a a a a a a a true and and fair view in in in in accordance with Australian Accounting Standards - Reduced Disclosure Requirements and the Corporations Act 2001
• implementing necessary internal control to enable the preparation of a a a a a a a a a a a a Financial Report
that gives a a a a a a a a a a a a true and fair view and is is free from material misstatement whether due to fraud or or error
• assessing the the the the Group’s ability to continue as as as a a a a a a going going concern concern and whether the the the the use of of the the the the going going concern concern basis of of accounting is is is appropriate This includes disclosing as applicable matters related to going concern and using the going concern basis of accounting unless they either intend to to liquidate the the the Group or or to to cease operations or or have no realistic alternative but to do so Auditor’s Responsibilities for the the Audit Audit of the the Financial Report
Our objective is:
• to obtain reasonable assurance about whether the the Financial Report
as as as a a a a a a a a a a a a whole is free from material misstatement whether due to fraud or or error
and • to to issue an Auditor’s Report
that includes our opinion Reasonable assurance assurance is is a a a a a a a a a a a a a a a high level of assurance assurance but is is not a a a a a a a a a a a a a a a guarantee that an an an an an audit conducted in accordance with Australian Auditing Standards will always detect a a a a a a a a a a material misstatement when it it exists Misstatements can arise from fraud or or or error
They are considered material if individually or or or in in the the aggregate they could reasonably be expected to influence the the the economic decisions of of users taken on
on
on
on
the the the basis of of the the the Financial Report
A A further description of of our responsibilities for the the the the audit of of the the the the Financial Report
is located at at the the the the Auditing and Assurance Standards Board website at: http://www auasb gov au/auditors_responsibilities/ar3 pdf This description forms part of our Auditor’s Report
KPMG Michelle Jobson
Partner
Sydney
16 October 2020



































































   34   35   36   37   38