Identify deficiencies in the staff accountant's tentative report that constitute departures Required from the generally accepted standards of reporting." 3-35 (Objectives 3-1, 1- The following is an auditor's report prepared in accordance with International Standards on Auditing (ISA sued by the International Auditing and Assurance Standards Board (LAASBI INDEPENDENT AUDITOR'S REPORT To the Shareholders of Les Meridian, Inc. We have audited the accompanying financial statement of the which comprise the statement of financial position as of December 12, the Matement of compete incomment of changes in equity cash ts for the year then ended and many of eignificant complici and the explanatory notes " Chapter 3 / AUDIT REPORTS 73 Management Responsibility for the comes Management is responsible for the paper and fair presentation of these financial statements in conce with international financial Reporting Standards and for such internal control manas determinarea to enable the preparation of financial statement the materialmistatement whether due todos Auditor's Responsibility Our point is to financial statements based on Qurd. We candided with International Standards on Auditing. The standarde quine that wply with ethical regiments and plan and perform the date obtain molemmar out whether the financial An auditivos poming procedures to obtain audit ridence about the and disclosures in the financial statement. The prochas selected dep on the andator's judgment, including the ment of the risk of material mitte ment of the financial statements due to trade rum. In malling the risk the audir com desconto the entity preparation and la prestation of the facilis eder to design audit procedures that are appropriate in the circumtamce but not for the purpose of expressing an opinion on the elections of the entity in Col Anadita includes evating the appropriate accounting policies and the rece of accounting estimates made by meeting the overall presenta tion of the financial statement We believe that the audience we have obtained in allicient and appropriate to provide a base for our edition Opinion In our opinion, the financial statemente a true and fairview of the financial Apago PDF Enhancer 2011 and of its financial perfor o in accordance with internal Financial Reporting Standard Impermarul ergen CPA Fuary 2012 14 Rue de todas San France For cach of the seven distinct parts of the standard unqualified report prepared in accordance with generally accepted auditing standards in the United States, describe whether key dements of each of these parts are pacient in the audit report based on International Standards on Auditing for Le Meridian's financial statements b. Describe elements in the audit report based on international Standards on Auditing that are more extensive than an audit report based on US auditing standarts Required Identify deficiencies in the staff accountant's tentative report that constitute departures Required from the generally accepted standards of reporting." 3-35 (Objectives 3-1, 1- The following is an auditor's report prepared in accordance with International Standards on Auditing (ISA sued by the International Auditing and Assurance Standards Board (LAASBI INDEPENDENT AUDITOR'S REPORT To the Shareholders of Les Meridian, Inc. We have audited the accompanying financial statement of the which comprise the statement of financial position as of December 12, the Matement of compete incomment of changes in equity cash ts for the year then ended and many of eignificant complici and the explanatory notes " Chapter 3 / AUDIT REPORTS 73 Management Responsibility for the comes Management is responsible for the paper and fair presentation of these financial statements in conce with international financial Reporting Standards and for such internal control manas determinarea to enable the preparation of financial statement the materialmistatement whether due todos Auditor's Responsibility Our point is to financial statements based on Qurd. We candided with International Standards on Auditing. The standarde quine that wply with ethical regiments and plan and perform the date obtain molemmar out whether the financial An auditivos poming procedures to obtain audit ridence about the and disclosures in the financial statement. The prochas selected dep on the andator's judgment, including the ment of the risk of material mitte ment of the financial statements due to trade rum. In malling the risk the audir com desconto the entity preparation and la prestation of the facilis eder to design audit procedures that are appropriate in the circumtamce but not for the purpose of expressing an opinion on the elections of the entity in Col Anadita includes evating the appropriate accounting policies and the rece of accounting estimates made by meeting the overall presenta tion of the financial statement We believe that the audience we have obtained in allicient and appropriate to provide a base for our edition Opinion In our opinion, the financial statemente a true and fairview of the financial Apago PDF Enhancer 2011 and of its financial perfor o in accordance with internal Financial Reporting Standard Impermarul ergen CPA Fuary 2012 14 Rue de todas San France For cach of the seven distinct parts of the standard unqualified report prepared in accordance with generally accepted auditing standards in the United States, describe whether key dements of each of these parts are pacient in the audit report based on International Standards on Auditing for Le Meridian's financial statements b. Describe elements in the audit report based on international Standards on Auditing that are more extensive than an audit report based on US auditing standarts Required
