POSITIONING FOR EARLY DETECTION & INTERVENTION
Auditor’s Responsibilities for the Audit of the Financial Statements (Cont’d)
• Conclude on the appropriateness of management’s use of the going concern basis of
accounting and, based on the audit evidence obtained, whether a material uncertainty
exists related to events or conditions that may cast significant doubt on the Society’s
ability to continue as a going concern. If we conclude that a material uncertainty exists,
we are required to draw attention in our auditor’s report to the related disclosures in the
financial statements or, if such disclosures are inadequate, to modify our opinion. Our
conclusions are based on the audit evidence obtained up to the date of our auditor’s
report. However, future events or conditions may cause the Society to cease to continue
as a going concern.
• Evaluate the overall presentation, structure and content of the financial statements,
including the disclosures, and whether the financial statements represent the underlying
transactions and events in a manner that achieves fair presentation.
We communicate with those charged with governance regarding, among other matters, the
planned scope and timing of the audit and significant audit findings, including any significant
deficiencies in internal control that we identify during our audit.
Report on Other Legal and Regulatory Requirements
In our opinion,
(a) the accounting and other records required to be kept by the Society have been properly
kept in accordance with the provisions of the Societies regulations enacted under the
Societies Act, the Charities Act and Regulations; and
(b) the fund raising appeals held during the financial year ended 31 March 2018 have been
carried out in accordance with Regulation 6 of the Societies Regulations issued under
the Societies Act and proper accounts and other records have been kept of the fund-
raising appeal.
During the course of our audit, nothing has come to our attention that caused us to believe
that during the financial year:
(a) the Society has not used the donation moneys in accordance with its objectives as
required under Regulation 11 of the Charities (Institutions of a Public Character)
Regulations; and
(b) the Society has not complied with the requirements of Regulation 15 of the Charities
(Institutions of a Public Character) Regulations.
Fiducia LLP
Public Accountants and
Chartered Accountants
Singapore, 14 Dec 2018
Partner-in-charge: Looi Chee Bin
PAB No.: 01834
26