Appendix4-sample Of Auditor Report

Appendix 4 - Auditor’s Report on the Fund Auditors’ Report on the Health Endowment Fund (“The Fund”) We have completed the audit of the accounts of the statement of Accounts of the Fund for the year ended ________, set out in the attached appendix and marked by us for identification purposes only. The Management/Trustees of the Fund* is responsible for establishing and maintaining adequate accounting and internal control systems and for ensuring compliance with the Rules of Operation of the Health Endowment Fund (“the Rules”) issued by the Ministry of Health in ____(date of issuance). The Statement is the responsibility of the Management/Trustees of the Fund*. Our responsibility if to express an opinion on the amounts shown in the Statements based on our examination. We conducted our audit in accordance with Singapore Standards on Auditing. Those Standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An Audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by the directors, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. In our opinion,

(a) the statements are properly drawn up in accordance with the constitution of the Fund and Statements of Accounting Standard and so as to give a true and fair view of the state of affairs of the Fund as at _____ (date); (b) the funds were used in accordance with the objects of the member, the issue of taxdeductible receipts were accounted for, and these laid rules and other laid conditions have been complied with.

(Signature) ________ (Name of auditor) (Date) * replace with appropriate terms

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