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A member firm of Ernst & Young Global Limited Liability limited by a scheme approved under Professional Standards Legislation
In conducting our audit we have met the independence requirements of the Australian professional accounting bodies. In addition to our audit of the financial report, we were engaged to undertake nonaudit services disclosed in the notes to the financial statements. The provision of these services has not impaired our independence.
Independence
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial report. The procedures selected depend on our judgment, including the assessment of the risks of material misstatement of the financial report, whether due to fraud or error. In making those risk assessments, we consider internal controls relevant to the Association’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 Association’s internal controls. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by the directors, as well as evaluating the overall presentation of the financial report.
We conducted our audit in accordance with Australian Auditing Standards. Those standards require that we comply with relevant ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial report is free from material misstatement.
Our responsibility is to express an opinion on the financial report based on our audit. No opinion is expressed as to whether the accounting policies used are appropriate to the needs of the members.
Auditor’s Responsibility
The directors of the company are responsible for the preparation and fair presentation of the financial report and have determined that the accounting policies described in Note 1 to the financial statements, which form part of the financial report, are appropriate to meet the financial reporting requirements of the Associations Incorporation Act 1981 [QLD] and the Association’s constitution and are appropriate to meet the needs of the members. This responsibility includes such internal controls as the directors determine are necessary to enable the preparation of the financial report that is free from material misstatement, whether due to fraud or error.
Directors’ Responsibility for the Financial Report
We have audited the accompanying special purpose financial report of Surf Life Saving Queensland, (the Association), which comprises the statement of financial position as at 31 May 2013, and the statement of comprehensive income, statement of changes in association’s funds and statement of cash flows for the year ended on that date, a summary of significant accounting policies, other explanatory notes and the director’s declaration.
Independent auditor’s report to the members of Surf Life Saving Queensland
Ernst & Young 111 Eagle Street Brisbane QLD 4000 Australia GPO Box 7878 Brisbane QLD 4001
Financial Statements
slsq annual report 12–13