FINANCIALS
Deloitte Touche Tohmatsu
ABN 74 490 121 060
Grosvenor Place
225
George
Street
Deloitte
Touche
Tohmatsu
Sydney,
NSW,
2000
ABN 74 490
121
060
Australia
Grosvenor Place
225 George Street
Phone:
2 9322
Sydney, +61
NSW,
2000 7000
www.deloitte.com.au
Australia
Phone: +61 2 9322 7000
www.deloitte.com.au
Independent Auditor’s Report
to the members of KU Children’s Services
Independent Auditor’s Report
Report on the Audit of the Financial Report
to the members of KU Children’s Services
Opinion
Report on the Audit of the Financial Report
We have audited the financial report of KU Children’s Services (the “Entity”), which comprises the statement
Opinion
of financial position as at 31 December 2017, the statement of comprehensive income, statement of changes
in equity and statement of cash flows for the year then ended, and notes to the financial statements, including
We have audited the financial report of KU Children’s Services (the “Entity”), which comprises the statement
a summary of significant accounting policies, and the directors’ declaration or assertion statement by Those
of financial position as at 31 December 2017, the statement of comprehensive income, statement of changes
Charged With Governance.
in equity and statement of cash flows for the year then ended, and notes to the financial statements, including
a summary of significant accounting policies, and the directors’ declaratio n or assertion statement by Those
In our opinion the accompanying financial report presents fairly, in all material respects, the Entity’s financial
Charged With Governance.
position as at 31 December 2017, and of its financial performance and its cash flows for the year then ended
in accordance with Australian Accounting Standards and Chartiable Fundraising Act 1991.
In our opinion the accompanying financial report presents fairly, in all material respects, the Entity’s financial
position
as Opinion
at 31 December 2017, and of its financial performance and its cash flows for the year then ended
Basis for
in accordance with Australian Accounting Standards and Chartiable Fundraising Act 1991.
We conducted our audit in accordance with Australian Auditing Standards. Our responsibilities under those
Basis for Opinion
standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Report section
of our report. We are independent of the Entity in accordance with the ethical requirements of the Accounting
We conducted our audit in accordance with Australian Auditing Standards. Our responsibilities under those
Professional and Ethical Standards Board’s APES 110 Code of Ethics for Professional Accountants (the Code)
standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Report section
that are relevant to our audit of the financial report in Australia. We have also fulfilled our other ethical
of our report. We are independent of the Entity in accordance with the ethical requirements of the Accounting
responsibilities in accordance with the Code.
Professional and Ethical Standards Board’s APES 110 Code of Ethics for Professional Accountants (the Code)
that are relevant to our audit of the financial report in Australia. We have also fulfilled our other ethical
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our
responsibilities in accordance with the Code.
opinion.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our
Other Information
opinion.
The Board of Directors are responsible for the other information. The other information comprises the
Other Information
information included in the financial report, but does not include the financial report and our auditor’s report
thereon.
The Board of Directors are responsible for the other information. The other information comprises the
information included in the financial report, but does not include the financial report and our auditor’s report
Our opinion on the financial report does not cover the other information and we do not express any form of
thereon.
assurance conclusion thereon.
Our opinion on the financial report does not cover the other information and we do not express any form of
In connection with our audit of the financial report, our responsibility is to read the other information and, in
assurance conclusion thereon.
doing so, consider whether the other information is materially inconsistent with the financial report or our
knowledge obtained in the audit or otherwise appears to be materially misstated.
In connection with our audit of the financial report, our responsibility is to read the other information and, in
doing so, consider whether the other information is materially inconsistent with the financial report or our
If, based on the work we have performed, we conclude that there is a material misstatement of this other
knowledge obtained in the audit or otherwise appears to be materially misstated.
information; we are required to report that fact. We have nothing to report in this regard.
If, based on the work we have performed, we conclude that there is a material misstatement of this other
The Board of Directors’ Responsibilities for the Financial Report
information; we are required to report that fact. We have nothing to report in this regard.
The Board of Directors are responsible for the preparation and fair presentation of the financial report in
The Board of Directors’ Responsibilities for the Financial Report
accordance with Australian Accounting Standards – Reduced Disclosure Requirements and Australian Charities
and Not-for-profits Commission Act 2012 and for compliance with the Charitable Fundraising Act 1991 and for
The Board of Directors are responsible for the preparation and fair presentation of the financial report in
such internal control as the Board of Directors determine is necessary to enable the preparation and fair
accordance with Australian Accounting Standards – Reduced Disclosure Requirements and Australian Charities
presentation of the financial report and is free from material misstatement, whether due to fraud or error.
and Not-for-profits Commission Act 2012 and for compliance with the Charitable Fundraising Act 1991 and for
such internal control as the Board of Directors determine is necessary to enable the preparation and fair
presentation of the financial report and is free from material misstatement, whether due to fraud or error.
Liability limited by a scheme approved under Professional Standards Legislation.
Member of Deloitte Touche Tohmatsu Limited
Liability limited by a scheme approved under Professional Standards Legislation.
Member of Deloitte Touche Tohmatsu Limited
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