2017 Financial Statement ALEH Bnei Brak 2017 Financial Statements - ALEH Bnei Brak | Page 3

AUDITORS’ REPORT TO THE MEMBERS OF ALEH - HELP FOR THE SPECIAL CHILD
(REGISTERED ASSOCIATION)
We have audited the accompanying Statements of financial positionof of ALEH - Help for the Special Child (a
Registered Association) (hereinafter - "the Association”) as of December 31 2017 and 2016, and the related
statements of activities, statements of changes in net assets and statements of cash flows for each one of the
years ended on those dates . These financial statements are the responsibility of the executive committee and
management of the Association. Our responsibility is to express an opinion on these financial statements based
on our audit.
We conducted our audit in accordance with generally accepted auditing standards in Israel, including standards
prescribed by the Auditor's Regulations (Auditor’s Mode of Performance), 1973. Those standards require that
we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of
material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and
disclosures in the financial statements. An audit also includes assessing the accounting principles used and
significant estimates made by the Association's executive committee and management, as well as evaluating the
overall financial statement presentation . We believe that our audit provides a reasonable basis for our opinion.
In our opinion, the financial statements referred to above, present fairly, in all material respects, the financial
position of the Association as of December 31 2017 and 2016, and the results of its activities, changes in net
assets and cash flows for each of the years ended on those dates, in reported amounts, in accordance with
generally accepted accounting principles in Israel (Israeli GAAP).
Bnei Brak, June 5 2018
BDO Ziv Haft
Certified Public Accountants
(Isr.)
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