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Management;
Is responsible for the preparation and proper presentation of these financial statements in accordance with the applicable financial reporting framework.
Auditor's Responsibility;
is to express an opinion on these financial statements based on audit in accordance with the requirements of the International Standards on Auditing. These standards require that auditor performed procedures including risk assessment to obtain reasonable assurance whether the financial statements are free of material misstatement. The audit process includes examining, on a test basis, evidence supporting the amount and disclosures in the financial statements. It also includes assessing the accounting policies used as well as evaluating the overall financial statements presentation.
