Deloitte. /ryntlnued from prévlws pagt Ir4trEPENDÈNfAltrt>IroR'S IIÈ¥OkT TO THE MEM8ERS OF WAR ON WANT [tt.l.) LfMITEO In cDnnection with ouraud1t of thefinancial Ststemenis. OurrespoDsibiliiY IS to read the othei InfomRtion d. In so. conslder whethér the other InformaEiOA IS fft3tenally ificonsL%tenr the finaDci* $￿ternents or wrknowl2d9e obtarned in audltorothen¥15e ap￿r5 tD be matefi3lly m155tateO. we such nBtervdl in¢oDsistencie5 Dr apgJrenr m)teriJl mlssratement5, we 4re requlred to éetermin whether there is a mèterial fni5Statement irt the financial *tatements or a Mate¢l¥ mlsstaterKÈTht of the other Inf0M3t￿n. If, based on work we have performed. we (Dndude thèt there ￿ è materi rnlgstarthmert of thls oth￿InforMa￿On. we are tewlred fo report that fact. We have n¢thltsJ to wrt in rttpect tsfth￿e m)tte￿. R•iponilbllltlHof *rust•• A5 fvlly in thctru5foes're5PQD5ibilitie5 St*Ement. the tW5tee5 Iwhoare o15QthE dirertois the Ch•rItsb￿ compDny for the purposè of ￿mP?￿Y are ￿spOnSIble for the weparation rf the statém8rts&nd lor being Jallsned thbl Lhey glve4 true Tairview. and forwtsch internol£ontr s the twstees dèt@r￿￿* Is neL*Sgary to *Mbletho prqgDratlon offiDaDclal 8tafeMents Ihatarefreefro rnaiÉnal missthiÈmeni whéthèr duÈ io Froud Irt Prtsp?ri￿ the St￿t￿m￿nts. th￿ ttV5tEÈ$ teSPtsnSitylé l¢r )SSÈSSing thètharitab1e tompatys IlitytOCDntinuea5agolng concorn, dsc1051ng. a5 appllr4bÈ. mailernrelated fogidny ￿￿emand u*n9 Ih2oDing concern ba*s Ofacto￿n￿n￿ ￿nI￿$Sthe trustees elther Iniond to I*uidatethechithblecDryDny i¢ coa￿0p￿tatiOns. ￿ havé réal&tLC altérnative but to do so. Audftsrfs reSPtrn>lbllltles l¢Jrth¢ audlt orth¢ *t4temeots Our obJecUve5 are to obtaln reasonable assurance about whether the flfflanclal s￿te￿￿￿E5 a5 a whole are Iree from m4rerl41 mIss￿Iernenr. whether due ro frauo or error, and io Issue an audltor's report thal Includes our OPlnM>n. Rea50n&￿e 355urance 15 è level of a$5urèTrCe. but 15 not a 9uaraAt¢e that an aud￿ conducted In accordance wlth ISAS IJKI will always detect a fflaterlal misstaiernent It exI5ts. M155tatements canarlsefrom l¢au¢ orerroranJ hre£on￿1ered wt¢nal Il, Indlvldually orin thea99regat< Ihev reasDnJtyv beexpetteoto Ir￿￿e￿¢ theewnomlc4etysionsof u5erstakeTh on the ofthese nn)noai statemerfs. A¥ Pért ol an audit accordan￿ wth IS￿ IUKI. the ￿ditrOr exerdses profeSS￿nal lud9n)wt and Mainta￿￿5 pr￿￿eSs￿￿31 s￿ptIcIsm Ehroughoutthe audlt. The auditoralso.. ioentifies andassessesthe n$kS ofmaterial misstètemeni of theertity's flnènclai statements. wbether to fraud or error, deslons and performs audlt pr4]cedu￿ resPon￿ve to th￿￿ nsks, and obtains evidence thjt $ 5Jffioeni an& ?ppropn?te to pro￿d￿ for the a￿dIED￿S own40n. The rnsk of not detettino a rnaterlal mi5*4t¢Merf re$￿tIng frorn fr4ud Is hvJhèr ih4Th for one resulting from error. as l¢ud may involve ¢DI1￿l￿rn. foroery. antétst￿)naI om$wn%. rnisrepresefitst￿￿ns, or the Override of intemal ￿ntrOl. ObtaSns an understanding of InterMI ¢￿trol r￿￿lftt Lo thq audlt In orderto audlL pro(qdurets that are apP￿pr1￿te in the clrcumstances, but not for the purpose ￿ expr￿sing o￿TrI￿n ￿ th* ÈffÈcti¥ÈnÈSS of thè Èntity's IhtÈmal tontrtsl. Evaluate5 the ?ppropribtEne55 of accounlin9 pplI(ie5 U5Ed thE fEè5vnablEne55 of ar￿￿￿tI estlmbtes and relbttd dlstlosures made by the direciors. Contltsdes on tho appro￿at￿M￿sS OF thè dlrodors. ts&e DfthÈ gtslng contorn bas4s of accountlng and, bjsed the 4y¢il eV￿*0¢e obtained. whetf*r 8 m)t¢n)l uncertèinty eMJS¢S related to ÉvÈnts or dllor CoD(l￿e5 Ihllt 4 miterl¥l un(ert?kntv exk5ts, the Judltor k5 ryU￿red lo drjw *tention in thE obtained UP to thè aatè of the auditor's PlQwéVef, events ¢1 cDndltsons Thy ￿se tht entity ¢0 cease tts coniinue asa 90kn9 cotscein. /cOntlnuedon neAtpage Deloitte, prevl