2015/2016 Annual Report

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29 Annual Report 2015/2016 Independent Auditors Report TO THE MEMBERS OF ASTHMA FOUNDATION OF WESTERN AUSTRALIA INCORPORATED Report on the Financial Report We have audited the accompanying financial report, being a special purpose financial report, of Asthma Foundation of WA Inc. (“The Entity”) which comprises the statement of financial position as at 30 June 2016, the statement of profit or loss and other comprehensive income for the period then ended, notes comprising a summary of significant accounting policies and other explanatory information, and the President’s declaration. Management’s Responsibility for the Financial Report Management of the Entity is responsible for the preparation and fair presentation of the financial report in accordance with the Associations Incorporations Act 2015 and the basis of preparation described in Note 1 to the financial statements. These responsibilities also include establishing and maintaining internal control relevant to the preparation and fair presentation of the financial report that is free from material misstatement, whether due to fraud or error, selecting and applying appropriate accounting policies, and making accounting estimates that are reasonable in the circumstances. Auditor’s Responsibility Our responsibility is to express an opinion on the financial report based on our audit. We conducted our audit in accordance with Australian Auditing Standards. These Auditing standards require that we comply with relevant ethical requirements relating to audit engagements and plan and perform the audit to obtain reasonable assurance whether the financial report is free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial report. The procedures selected depend on the auditor’s judgment, including the assessment of the risk of material misstatement of the financial report, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial report in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness on accounting estimates made by management, as well as evaluating the overall presentation of the financial report. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
Annual Report 2015/2016 30 Independent Auditors Report Independence In conducting our audit we have complied with the independence requirements of Australian professional and legal ethical pronouncements. Opinion In our opinion, the financial report presents fairly, in all material respects, the financial position of Asthma Foundation of WA Inc. as at 30 June 2016, and of its financial performance for the year then ended in accordance with the Basis of preparation described in Note 1 of the financial statements and the Associations Incorporations Act 2015. Basis of Accounting Without modifying our opinion, we draw attention to Note 1 to the financial statements, which describe the basis of accounting. The financial report has been prepared for the purpose of meeting the requirements of the Entity’s Constitution. As a result, the financial report may not be suitable for any other purpose. STIRLING PARTNERS AUDIT Jacques Bezuidenhout Registered Company Auditor Level 1, 278 Stirling Highway, Claremont WA 6010 Date: 20/09/2016
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2015/2016 Annual Report

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