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Annual Report 2013
KPJ HEALTHCARE BERHAD
165
Report on the nancial statements
We have audited the nancial statements of KPJ Healthcare Berhad, which comprise the statements of nancial position as at 31 December
2013 of the Group and of the Company, and the statements of comprehensive income, statements of changes in equity and statements of cash
ows of the Group and of the Company for the year then ended, and a summary of signi cant accounting policies and other explanatory notes,
as set out on pages 167 to 256.
Directors’ responsibility for the nancial statements
The directors of the Company are responsible for the preparation of nancial statements so as to give a true and fair view in accordance with
Malaysian Financial Reporting Standards, International Financial Reporting Standards and the requirements of the Companies Act, 1965 in
Malaysia. The directors are also responsible for such internal controls as the directors determine are necessary to enable the preparation of
nancial statements that are free from material misstatement, whether due to fraud or error.
Auditors’ responsibility
Our responsibility is to express an opinion on these nancial statements based on our audit. We conducted our audit in accordance with
approved standards on auditing in Malaysia. Those standards require that we comply with ethical requirements and plan and perform the audit
to obtain reasonable assurance about whether the nancial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the nancial statements. The procedures
selected depend on our judgement, including the assessment of risks of material misstatement of the nancial statements, whether due to fraud
or error. In making those risk assessments, we consider internal controls relevant to the entity’s preparation of nancial statements that give a
true and fair view 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 controls. An audit also includes evaluating the appropriateness of the accounting policies used and
the reasonableness of accounting estimates made by the directors, as well as evaluating the overall presentation of the nancial statements.
We believe that the audit evidence we have obtained is suf cient and appropriate to provide a basis for our audit opinion.
Opinion
In our opinion, the nancial statements give a true and fair view of the nancial position of the Group and of the Company as at 31 December
2013 and of their nancial performance and cash ows for the year then ended in accordance with Malaysian Financial Reporting Standards,
International Financial Reporting Standards and the requirements of the Companies Act, 1965 in Malaysia.
Report on other legal and regulatory requirements
In accordance with the requirements of the Companies Act, 1965 (“the Act”) in Malaysia, we also report the following:
(a) In our opinion, the accounting and other records and the registers required by the Act to be kept by the Company and its subsidiaries of which
we have acted as auditors have been properly kept in accordance with the provisions of the Act.
(b) We have considered the nancial statements and the auditors’ reports of all the subsidiaries of which we have not acted as auditors,
which are indicated in Note 16 to the nancial statements, being nancial statements that have been included in the consolidated nancial
statements.
Independent Auditors’ Report
to the members of KPJ Healthcare Berhad
(Incorporated in Malaysia)