Ilespective rcsponsibilities ot. trustees and indcpcndeiit exaiiiiiier Thc cliarily's IrLlStccs ai'c rcspoiisiblc for Ilic prcpai'aiioii of ihe accounis. IL is niy I'cgpoiisibilily LO siaic. on Llic basis or niy cxaminalion. wlicilici. parlicular mallcrs liav¢ coinc LO illy aLICIIIiOII. Basis of, indcpcndcnt examiiier's statemciit y cxaiiiinaiioi) iiicludcs a revicw ol. th¢ accouiiting rccoi'ds kcpL by ihc cliai-ily ai)d x coimparison ol- Ihc accouiiis prcscnicd wilh Lhosc I'ccords. Ii also iiicludLs coi15idci.aiion of aiiy unusiial ilciiis or (lisclosurcs in Ihc accounLS, aiid sc¢kiiio cxplanaLions froin you as Iruslccs COT)CCI'IijT)<J any such In<lL(¢i's. Th¢ pi'occdiii-c8 Lindci'Lak¢n do noL pi'ovidc all Llic cvidcT)CC tliaL WOLild bc rcquii'cd ii) ali aiidil, aiid coiis¢quciiily I do noi cxpi'css aii audil 01)iT)ioii on Lhc wicw givcii by ihc aecoiinls. Inclci)eiidcnt eianiiner's stalcmciil Jn coiinccLion willi Iny cxainiiiaiioii, no InaLLcr has comc lo my altcniioii.. li) which ¢Yivcs nic rcasoiiablc eausc lo bclicvc Ihal in any Inalci'ial rcspcci Ihc irusiccs havc noi mcl Ihc rcquircmciils lo cnsurc ihal.. propci. book.s of aecoLiiiI al'c kcpl iii £iccoILlan¢c wilh Ihc ChariLics Aci (Nl) ?008; aiid aclounis arc preparcd which aoi'cc willi Llic books of accounl and coinply WILII Lhc accouniino rcquircnicnLs or Lhc Acl. oi. (li l io wliich, in niy opinion, allcnlioii should bc drawii in order 10 ciiablc a propcr uiidei'slaiiding of ihc accounis io bc I'CdLh¢d. Alaii R Gr. hani Indcpcndciit examinei. Crudden K)olan lJiniitcd 23-25 Darling Street Fiiiiiskillen Co. fici"iiianagh B"r74 7DP PaEe 4
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