• HARRIS Bw1 • INDEPENDENT AUDITOR’S REPORT To the Members of Hearing Aid Practitioners Board of Newfoundland and Labrador Qualified Opinion We have audited the financial statements of Hearing Aid Practitioners Board of Newfoundland and Labrador (the organization), which comprise Ihe statement of financial position as at March 31, 2023. [...] and the statements of changes in net assets, revenues and expenditures and cash flows for the year then ended, and notes to the financial statements, including a summary of significant accounting policies In our opinion, except for the possible effects of the matter described in the Basis for Qualified Opinion section of our report, the accompanying financial statements present fairly, in all mate. [...] Accordingly, our verification of these revenues was limited to the amounts recorded in the records of the organization and we were not able to determine whether any adjustments might be necessary to contributions, excess of revenues over expenses, current assets and net assets Our audit opinion on the financial statements for the year ended March 31, 2022 was modified accordingly because of the po. [...] Our responsibitities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report We are independent of the organization in accordance with ethical requirements that are relevant to our audit of the financial statements in Canada, and we have fulfilled our other ethical responsibilities in accordance with these requir. [...] Responsibilities of Management and Those Charged with Governance for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with ASNPO, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or.
- Pages
- 14
- Published in
- Canada
