Independent Auditor’s Report. 93 REDWOOD MORTGAGE INVESTORS VIII (A California Limited Partnership) FINANCIAL STATEMENTS DECEMBER 31, 1995 (With Auditors Report Thereon) PXXXXX & CROPPER CERTIFIED PUBLIC ACCOUNTANTS 3000 Xxxxx Xxxxxx Xxxx., Xxxxx #000 Xxxxxxxxx XX 00000 (000) 000-0000 Fax (500-000-0000) INDEPENDENT AUDITORS REPORT THE PARTNERS REDWOOD MORTGAGE INVESTORS VIII We have audited the financial statements and related schedules of REDWOOD MORTGAGE INVESTORS VIII (A California Limited Partnership) listed in Item 8 on Form 10-K including balance sheets as of December 31, 1995, and 1994, and the statements of income, changes in partners capital and cash flows for the period from inception, April 14, 1993, to December 31, 1993, and the two years ended December 31, 1995, and 1994. These financial statements are the responsibility of the Partnerships management. Our responsibility is to express an opinion on these financial statements based on our audits. We conducted our audits in accordance with generally accepted auditing standards. Those standards require that we plan and perform the audits 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 management, as well as evaluating the overall financial statement presentation. We believe that our audits provided a reasonable basis for our opinion. In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of REDWOOD MORTGAGE INVESTORS VIII as of December 31, 1995, and 1994, and the results of its operations and cash flows for the two years and period then ended in conformity with generally accepted accounting principles. Further, it is our opinion that the schedules referred to above present fairly the information set forth therein in compliance with the applicable accounting regulations of the Securities and Exchange Commission. PXXXXX & CXXXXXX Lafayette, California February 28, 1996 REDWOOD MORTGAGE INVESTORS VIII (A California Limited Partnership) BALANCE SHEETS DECEMBER 31, 1995 AND 1994 ASSETS 1995 1994 -------------------- -------------------- Cash $ 380,318 $ 397,176 -------------------- -------------------- Accounts receivable: Mortgage loans, secured by deeds of trust 12,047,252 6,484,707 Accr...
Independent Auditor’s Report. This document has esignatur Agreement-ID: 091812XWXsS247958166 Som led i en revision, der udføres i overensstem- melse med internationale standarder om revision og de yderligere krav, der er gældende i Danmark, fo- retager vi faglige vurderinger og opretholder profes- sionel skepsis under revisionen. Herudover: As part of an audit conducted in accordance with ISAs and the additional requirements applicable in Denmark, we exercise professional judgment and maintain professional skepticism throughout the audit. We also: • Identificerer og vurderer vi risikoen for væ- sentlig fejlinformation i årsregnskabet, uan- set om denne skyldes besvigelser eller fejl, udformer og udfører revisionshandlinger som reaktion på disse risici samt opnår revi- sionsbevis, der er tilstrækkeligt og egnet til at danne grundlag for vores konklusion. Ri- sikoen for ikke at opdage væsentlig fejlin- formation forårsaget af besvigelser er højere end ved væsentlig fejlinformation forårsaget af fejl, idet besvigelser kan omfatte sam- mensværgelser, dokumentfalsk, bevidste udeladelser, vildledning eller tilsidesættelse af intern kontrol. • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit 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 a material misstatement resulting from fraud is higher than for one resulting from error as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. • Opnår vi forståelse af den interne kontrol med relevans for revisionen for at kunne ud- forme revisionshandlinger, der er passende efter omstændighederne, men ikke for at kunne udtrykke en konklusion om effektivi- teten af selskabets interne kontrol. • 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. • Tager vi stilling til, om den regnskabsprak- sis, som er anvendt af ledelsen, er passende, samt om de regnskabsmæssige skøn og til- knyttede oplysninger, som ledelsen har ud- arbejdet, er rimelige. • Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by Management. Den uafhæ...
Independent Auditor’s Report. (i) Within the time period permitted for the examination audit pursuant to 12 C.F.R. §363 following the end of each fiscal year, from and including the fiscal year during which the Bank Closing Date occurs, up to and including the calendar year during which the Termination Date occurs, the Assuming Institution shall deliver to the Receiver and the Corporation a report signed by its independent public accountants stating that such accountants have reviewed this Agreement and that, in the course of their annual audit of the Assuming Institution’s books and records, nothing has come to their attention suggesting that any computations required to be made by the Assuming Institution during each such year were not made in accordance with this Agreement.
Independent Auditor’s Report. To the Members of Spark The Energy Credit Union Limited Opinion We have audited the financial statements of Spark The Energy Credit Union Limited, (the "Credit Union"), which comprise the statement of financial position as at October 31, 2020 and the statements of loss and comprehensive loss, changes in members' equity and cash flows for the year then ended, and notes to the financial statements, including a summary of significant accounting policies. In our opinion, the accompanying financial statements present fairly, in all material respects, the financial position of the Credit Union as at October 31, 2020, and its financial performance and its cash flows for the year then ended in accordance with International Financial Reporting Standards. Basis for Opinion We conducted our audit in accordance with Canadian generally accepted auditing standards. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the Credit Union in accordance with the ethical requirements that are relevant to our audit of the financial statements in Canada, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Responsibilities of Management and Those Charged with Governance for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with International Financial Reporting Standards, 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. In preparing the financial statements, management is responsible for assessing the Credit Union'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 management either intends to liquidate the Credit Union or to cease operations, or has no realistic alternative but to do so. Those charged with governance are responsible for overseeing the Credit Union's financial reporting process. Auditor's Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are...
Independent Auditor’s Report. To the Board of Directors Literacy Volunteers of Fort Bend County, Inc. Fort Bend County, Texas We have audited the accompanying financial statements of Literacy Volunteers of Fort Bend County, Inc. (a Texas nonprofit corporation) which comprise the statements of financial position as of June 30, 2021 and 2020, and the related statements of activities, functional expenses, and cash flows for the years then ended, and the related notes to the financial statements. Management’s Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor’s Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements 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 entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion In our opinion, the financial statements referred to above present fairly, in all material respects...
Independent Auditor’s Report. The Assuming Institution shall comply with the provisions of either Section 5.5(a)(i) or Section 5.5(a)(ii).
Independent Auditor’s Report. (a) Within 120 days of the Project Completion Date or as required by section 10.3, the Recipient shall provide Ontario an Independent Auditor’s Report certifying the total Eligible Project Expenditures that have been incurred and paid by the Recipient from the Project Start Date up to and including the Project Completion Date.
Independent Auditor’s Report. Til kapitalejeren i K-Fast Hoje-Taastrup ApS To the Shareholder of K-Fast Hoje-Taastrup ApS Konklusion Opinion Vi har revideret årsregnskabet for K-Fast Hoje- Taastrup ApS for regnskabsåret 1. januar - 31. december 2022, der omfatter anvendt regnskabs- praksis, resultatopgørelse, balance, egenkapitalop- gørelse og noter. Årsregnskabet udarbejdes efter årsregnskabsloven. We have audited the financial statements of K-Fast Hoje-Taastrup ApS for the financial year 1 January This document has esignatur Agreement-ID: 43c7a9uUuYu249753776 - 31 December 2022, which comprise a summary of significant accounting policies, income statement, balance sheet, statement of changes in equity and notes, for the Company. The financial statements are prepared under the Danish Financial Statements Act. Det er vores opfattelse, at årsregnskabet giver et retvisende billede af selskabets aktiver, passiver og finansielle stilling pr. 31. december 2022 samt af resultatet af selskabets aktiviteter for regnskabsåret 1. januar - 31. december 2022 i overensstemmelse med årsregnskabsloven. In our opinion, the financial statements give a true and fair view of the financial position of the Company at 31 December 2022, and of the results of the Company's operations for the financial year 1 January - 31 December 2022 in accordance with the Danish Financial Statements Act. Grundlag for konklusion Basis for Opinion Vi har udført vores revision i overensstemmelse med internationale standarder om revision og de yderligere krav, der er gældende i Danmark. Vores ansvar ifølge disse standarder og krav er nærmere beskrevet i revisionspåtegningens afsnit ”Revisors ansvar for revisionen af årsregnskabet”. Vi er uaf- hængige af selskabet i overensstemmelse med Inter- national Ethics Standards Board for Accountants' internationale retningslinjer for revisorers etiske adfærd (IESBA Code) og de yderligere etiske krav, der er gældende i Danmark, ligesom vi har opfyldt vores øvrige etiske forpligtelser i henhold til disse krav og IESBA Code. Det er vores opfattelse, at det opnåede revisionsbevis er tilstrækkeligt og egnet som grundlag for vores konklusion. We conducted our audit in accordance with International Standards on Auditing (ISAs) and the additional requirements applicable in Denmark. Our responsibilities under those standards and requirements are further described in the “Auditor’s Responsibilities for the Audit of the Financial Statements” section of our report. We are independent of the Company ...
Independent Auditor’s Report. Board of Trustees Palomar Community College District San Marcos, California Report on the Financial Statements We have audited the accompanying financial statements of the business-type activities and the aggregate remaining fund information of Palomar Community College District (the District) as of and for the year ended June 30, 2015, and the related notes to the financial statements, which collectively comprise the District's basic financial statements as listed in the Table of Contents. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatements, whether due to fraud or error. Auditor's Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the District's preparation and fair presentation of the financial statements 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 District's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe the audit evidence we have obtained is s...
Independent Auditor’s Report. Because Belmac continues to sustain losses, the opinion of its independent auditors with respect to its financial statements will include an explanatory paragraph as to the uncertainty of the Company's ability to continue as a going concern without Initial ____ Page 6 of 18 Pages Subscription Agreement and Investment Letter for investment in Units of Belmac Corporation dated _________ __, ____.
