Murray PHN Limited€¦ · In our opinion, the financial report of Murray PHN Limited, is in...
Transcript of Murray PHN Limited€¦ · In our opinion, the financial report of Murray PHN Limited, is in...
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Murray PHN Limited
ABN: 92 156 423 755
Financial Statements 30 June 2017
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Auditor’s Independence Declaration under section 60.40 of the Australian Charities and Not for Profits Commission Act 2012 to the Directors of Murray PHN Limited I declare that, to the best of my knowledge and belief, during the year ended 30 June 2017 there has been: i. no contraventions of the auditor’s independence requirements as set out in the Australian Charities
and Not for Profits Commission Act 2012 in relation to the audit ii. no contraventions of any applicable code of professional conduct in relation to the audit.
Andrew Frewin Stewart Adrian Downing 61 Bull Street, Bendigo, 3550 Lead Auditor Dated this 20th day of September 2017
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Independent auditor’s report to the members of Murray PHN Limited
Report on the audit of the financial statements
Our opinion In our opinion, the financial report of Murray PHN Limited, is in accordance with the Australian Charities and Not‐for‐profits Commission Act 2012, including:
i. giving a true and fair view of the company’s financial position as at 30 June 2017 and of its performancefor the year ended on that date; and
ii. complying with Australian Accounting Standards – Reduced Disclosure Requirements and theAustralian Charities and Not‐for‐profits Commission Regulations 2013.
What we have audited Murray PHN Limited’s (the company) financial report comprises the:
Statement of financial position Statement of profit or loss and other comprehensive income Statement of changes in equity Statement of cash flows Notes comprising a summary of significant accounting policies and other explanatory notes The directors' declaration of the entity.
Basis for opinion We conducted our audit in accordance with Australian Auditing Standards. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Report section of our report.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
Independence In conducting our audit, we have complied with the independence requirements of the Australian Charities and Not‐for‐profits Commission Act 2012.
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Directors’ responsibility for the financial report The directors of the company are responsible for the preparation of the financial report that gives a true and fair view in accordance with Australian Accounting Standards – Reduced Disclosure Requirements and the Australian Charities and Not‐for‐profits Commission Act 2012 and for such internal control as the directors determine is necessary to enable the preparation of the financial report that is free from material misstatement, whether due to fraud or error.
In preparing the financial report, the directors are responsible for assessing the company’s ability to continue as a going concern, disclosing as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or cease operations, or have no realistic alternative but to do so.
Auditor’s responsibility for the audit of the financial report Our objectives are to obtain reasonable assurance about whether the financial report as a whole is free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with the Australian Auditing Standards will always detect a material misstatement when it exists. Misstatement can arise from fraud or error and are considered material if, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of this financial report.
A further description of our responsibilities for the audit of the financial report is located at the Auditing and Assurance Standards Board website at: http://www.auasb.gov.au/home.aspx. This description forms part of our auditor’s report.
Andrew Frewin Stewart Adrian Downing 61 Bull Street, Bendigo, 3550 Lead Auditor Dated this 20th day of September 2017
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2016‐XX Report Title 2