2019-12-10 P&E Agenda - Item 6 - Attachment 2 - NBRF Audited Financial Statements 2018-19

i
                                                                                                                                       t

Noosa Biosphere Reserve Trust
ABN 12 733 644 586

Independent Audit Report to the members of Noosa Biosphere Reserve
Trust                                                                                                                                  |

Auditor's Responsibilities for the Audit of the Financial Report

Our objectives are to obtain reasonable assurance about whether the financial report as a whole is free from material
misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable
assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with Australian
Auditing Standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or error              :
and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the
economic decisions of users taken on the basis of the financial report.

A further description of our responsibilities for the audit of the financial report is located at the Auditing and Assurance
Standards Board website at: http:/Awww.auasb.gov.au/auditors_responsibilities/ar4.pdf. This description forms part of our
auditor's report.
SAAS Audit Pty Ltd

James Kenward
Director
138 Juliette Street
Greenslopes QLD 4120
Dated:       2); °/19                                                                                                                  ‘
                                                                                                                                       t

                                                                                                                       11              !

                             ,