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Basis for Opinion
We conducted our audit in accordance with [International Standards on Auditing (ISAs)]. 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 [Program] in accordance with the [International Ethics Standards Board for Accountants’ Code of Ethics for Professional Accountants (IESBA Code)] together with the ethical requirements that are relevant to our audit of the financial statements in [jurisdiction], and we have fulfilled our other ethical responsibilities in accordance with these requirements and the [IESBA Code]. 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 [Cash Basis IPSAS], 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 [Program]’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 [Program] or to cease operations, or has no realistic alternative but to do so.
Those charged with governance are responsible for overseeing the [Program]’s financial reporting process.
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