Trimetys Group - Annual Report 2020

Auditor’s Responsibilities for the Audit of the Financial Statements

• 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 communicatewith the directors regarding, amongother matters, theplanned scope and timingof the audit and signif- icant audit findings, including any significant deficiencies in internal control that we identify during our audit.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue anauditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs will always detect amaterialmisstatementwhen it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISAs, we exercise professional judgement and maintain professional scepti- cism throughout the audit. We also: • Identify and assess the risks ofmaterialmisstatement of the financial statements, whether due to fraud or error, designandperformaudit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting amaterialmisstatement resulting from fraud is higher than for one resulting fromerror, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the company’s internal control. • Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the directors. • Conclude on the appropriateness of the directors’ use of the going concern basis of accounting and based on the audit evidence obtained, whether amaterial uncer- tainty exists related to events or conditions thatmay cast significant doubt on the Company’s ability to continue as a going concern. If we conclude that amaterial uncer- tainty exists, we are required to draw attention in our auditor’s report to the relateddisclosures 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 Company to cease to continue as a going concern.

Report on Other Legal and Regulatory Requirements

The Mauritius Companies Act 2001 requires that in carrying out our audit we consider and report to you on the following matters. We confirm that:

• We have no relationship with, or interests in, the Company, other than in our capacity as auditors;

• We have obtained all information and explanations we have required; and

• In our opinion, proper accounting records have been kept by theCompany as far as it appears fromour exam- ination of those records.

RSM (Mauritius) LLP Chartered Accountants

Prashant Calcutteea, FCA

Licensed by FRC

Moka, Mauritius

Date: 15 th September 2021

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