b"Independent Auditor's ReportDraft for discussionAuditors Responsibilities for the Audit of the Financial Statements Our objectives are to obtainreasonable assurance about whether the financial statements as awhole are free from material misstatement, whether due to fraud or error, and to issue anauditors report that includes our opinion. Reasonable assurance is a high level of assurance, butis not a guarantee that an audit conducted in accordance with Canadian generally acceptedauditing standards will always detect a material misstatement when it exists. Misstatements canarise from fraud or error and are considered material if, individually or in the aggregate, theycould reasonably be expected to influence the economic decisions of users taken on the basis ofthese financial statements.As part of an audit in accordance with Canadian generally accepted auditing standards, weexercise professional judgment and maintain professional skepticism throughout the audit. Wealso: \x00 Identify and assess the risks of material misstatement of the financial statements, whetherdue to fraud or error, design and perform audit procedures responsive to those risks, andobtain audit evidence that is sufficient and appropriate to provide a basis for our opinion.The risk of not detecting a material misstatement resulting from fraud is higher than forone resulting from error, as fraud may involve collusion, forgery, intentional omissions,misrepresentations, or the override of internal control.\x00 Obtain an understanding of internal control relevant to the audit in order to design auditproceduresthatareappropriateinthecircumstances,butnotforthepurposeofexpressing an opinion on the effectiveness of the Associations internal control.\x00 Evaluate the appropriateness of accounting policies used and the reasonableness ofaccounting estimates and related disclosures made by management. \x00 Concludeontheappropriatenessofmanagementsuseofthegoingconcernbasisofaccounting and, based on the audit evidence obtained, whether a material uncertaintyexists related to events or conditions that may cast significant doubt on the Associationsability to continue as a going concern. If we conclude that a material uncertainty exists,we are required to draw attention in our auditors report to the related disclosures in thefinancialstatementsor,ifsuchdisclosuresareinadequate,tomodifyouropinion.Ourconclusionsarebasedontheauditevidenceobtaineduptothedateofourauditorsreport.However,futureeventsorconditionsmaycausetheAssociationtoceasetocontinue as a going concern.75"