generally accepted auditing standards cash

#Generally accepted auditing standards cash free

#Generally accepted auditing standards cash free

My 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 an auditor’s report that includes my opinion. Auditor’s responsibilities for the audit of the financial statements Those charged with governance are responsible for overseeing PGT’s financial reporting process. In preparing the financial statements, management is responsible for assessing PGT’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless PGT either intends to cease operations, or has no realistic alternative but to do so. Management is responsible for the preparation and fair presentation of these financial statements in accordance with IFRSs, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. Responsibilities of management and those charged with governance for the financial statements I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. I am independent of PGT in accordance with the ethical requirements that are relevant to my audit of the financial statements in Canada, and I have fulfilled my other ethical responsibilities in accordance with these requirements. My responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of my report.

I conducted my audit in accordance with Canadian generally accepted auditing standards. In my opinion, the accompanying financial statements present fairly, in all material respects, the financial position of PGT as at Maand its financial performance and its cash flows for the year then ended in accordance with International Financial Reporting Standards ( IFRSs).

I have audited the accompanying financial statements of The Public Guardian and Trustee ( PGT), which comprise the statement of financial position as at March 31, 2022, and the statements of income and comprehensive income, changes in net assets attributable to beneficiaries of estates and trusts, changes in equity of the administration fund and cash flows for the year then ended, and notes to the financial statements, including a summary of significant accounting policies.