SIGA_Annual_Report_2015 - page 54

54
TO THE MEMBERS OF THE SASKATCHEWAN INDIAN GAMING AUTHORITY INC.
We have audited the accompanying financial statements of the Saskatchewan Indian Gaming Authority Inc., which
comprise the statement of financial position as at March 31, 2015, and the statements of comprehensive income,
changes in deficit, and cash flows for the year then ended, and a summary of significant accounting policies and
other explanatory information.
MANAGEMENT’S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS
Management is responsible for the preparation and fair presentation of these financial statements in accordance
with International Financial Reporting Standards, 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.
AUDITOR’S RESPONSIBILITY
Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our
audit in accordance with Canadian generally accepted auditing standards. Those standards require that we comply
with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the
financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the
financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of
the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk
assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of
the financial statements 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 control. An audit also includes
evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made
by management, as well as evaluating the overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our .
audit opinion.
OPINION
In our opinion, the financial statements present fairly, in all material respects, the financial position of the
Saskatchewan Indian Gaming Authority Inc. as at March 31, 2015, and its financial performance and its cash .
flows for the year then ended in accordance with International Financial Reporting Standards.
Chartered Professional Accountants.
June 2, 2015.
Saskatoon, Saskatchewan
INDEPENDENT
AUDITOR’S REPORT
Deloitte LLP.
122 1st Ave. S..
Suite 400, PCS Tower.
Saskatoon SK S7K 7E5.
Canada
Tel: 306-343-4400.
Fax: 306-343-4480.
1...,44,45,46,47,48,49,50,51,52,53 55,56,57,58,59,60,61,62,63,64,...92
Powered by FlippingBook