A udi t or s r e s pon s i bi l i t i e s f or t he a udi t of t he F i na n c i a l R e por t O ur obj ec t i v e i s t o obt a i n r e a s on a bl e a s s ur a nc e a b out w het her t he Fi na n c i a l R epor t a s a w hol e i s f r ee f r om m a t er i a l m i s s t a t em ent w het her due t o fra u d o r e rro r a n d t o i s s ue a n A udi t or s R epor t t h a t i nc l udes our opi ni on R e a s ona bl e a s s ur a nc e i s a hi gh l ev e l of a s s ur a n c e but i s not a gu a r a n te e th a t a n a udi t c onduc t ed i n a c c or da n c e w i t h A u s t r a l i a n A udi t i ng S t a nd a r ds w i l l a l w a y s det ec t a m a t er i a l m i s s t a t em ent w hen i t e x i s t s R ea s ona bl e a s s ur a n c e i s a hi gh l e v el of a s s ur a nc e but i s not a gu a r a nt ee t ha t a n a udi t c onduc t ed i n a c c or d a nc e w i t h A u s t r a l i a n A udi t i n g S t a n d a r d s w i l l a l w a y s d e t e c t a m a t e r i a l m i s s t a t e m e nt w hen i t ex i s t s Mi s s t a t e m ent s c a n a r i s e f r om f r a u d or er r or They a r e c on s i der ed m a t er i a l i f i ndi v i du a l l y or i n t he a ggr ega t e t he y c oul d r e a s on a bl y be ex pec t ed t o i nf l uenc e t he ec ono m i c de c i s i ons of u s er s t a k en on t he ba s i s of t hi s Fi n a nc i a l R epor t A f ur t her des c r i pt i on of our r e s pons i bi l i t i e s f or t he a udi t of t he Fi n a nc i a l R epor t i s l o c a t ed a t t he A udi t i n g a nd A s s ur a nc e S ta n d a rd s B oa r d w ebs i t e a t ht t p w w w a u a s b go v a u a udi t or s r es pon s i bi l i t i e s a r 4 pdf KPM G R G a m b i t ta P a rtn e r P e rth 28 Febr ua r y 2019 32