KU Annual Report 2007 - Page 19

Auditor’s Independence Declaration In conducting our audit, we have complied with the independence requirements of the Corporations Act 2001. Basis for Qualified Auditor’s Opinion Donations and fundraising revenue are a source of revenue for KU Children’s Services. KU Children’s Services has determined that it is impracticable to establish control over the collection of donations and fundraising revenue prior to entry into its financial records. Accordingly, as the evidence available to us regarding revenue from these sources was limited, our audit procedures with respect to donations and fundraising revenue had to be restricted to the amounts recorded in the financial records. We therefore are unable to express an opinion whether donations and fundraising revenue that KU Children’s Services obtained are complete. Qualified Auditor’s Opinion In our opinion, except for the effects of such adjustments, if any, as might have been determined to be necessary had we been able to satisfy ourselves as to the completeness of the donations and fundraising revenue: (a) the financial report of KU Children ( 26W'f6W2066&F6RvFFP6'&F27B#6VFsvfrG'VRBf"fWpbFR6( 2f66F2B3FV6V&W #rBbG2W&f&6Pf"FRV"VFVBF@FFS@2rrBW7G&Ɩ66VFp7FF&G26VFrFPW7G&Ɩ66VFpFW'&WFF2BFP6'&F2&VwVF0#"FRf6&W'Bw&VW0FFRVFW&ǖrf6&V6&G2bR6G&V( 06W'f6W2FBfR&VVFVBFW&&W7V7G266&F6RvFFR6&F&RgVG&6p7BBG2&VwVF0f"FRV"VFVB3FV6V&W"#s@2W2&V6VfVB'P6G&V( 26W'f6W22&W7VBbgVG&6rV06GV7FVBGW&rFRV VFVB3FV6V&W"#rfR&VV66VFVBf BƖVBFW&&W7V7G266&F6PvFFR6&F&PgVG&6r7B@G2&VwVF2DTEDRDT4RDE5PW2vFW 'FW 6'FW&VB66VFG07FWr&#^( 2"V&W'B#pF