92 / 116
90
Aan die lede van Graan Suid-Afrika
ONS MENING
Na ons mening is die finansiële state, in alle wesenlike opsigte, ’n
redelike voorstelling van die finansiële stand van Graan Suid-Afrika
(die Organisasie) soos op 30 September 2019, en die Organisasie
se finansiële prestasie en kontantvloeie vir die jaar wat op daardie
datum geëindig het, ooreenkomstig “International Financial Reporting
Standard for Small and Medium-sized Entities”.
WAT ONS GEOUDIT HET
Graan Suid-Afrika se finansiële state soos uiteengesit op bladsye 93 tot
109 bestaan uit:
• Die staat van finansiële posisie soos op 30 September 2019;
• die staat van wins of verlies en ander omvattende inkomste vir die
jaar wat op daardie datum geëindig het;
• die staat van verandering in ekwiteit vir die jaar wat op daardie
datum geëindig het;
• die staat van kontantvloei vir die jaar wat op daardie datum
geëindig het;
• rekeningkundige beleid; en
• die aantekeninge tot die finansiële state.
GRONDSLAG VIR MENING
Ons het ons oudit ooreenkomstig “International Standards on Auditing”
(“ISAs”) uitgevoer. Ons verantwoordelikhede ingevolge daardie stan-
daarde word verder beskryf in die Ouditeur se Verantwoordelikhede vir
die oudit van die finansiële state-afdeling van ons verslag.
Ons glo dat die ouditbewyse wat ons verkry het, toereikend en toepaslik
is om ’n grondslag vir ons ouditmening te bied.
Onafhanklikheid
Ons is onafhanklik van die Organisasie in ooreenstemming met artikels
290 en 291 van die “Independent Regulatory Board for Auditors (IRBA)”
se “Code of Professional Conduct for Registered Auditors (Revised
January 2018)”, afdelings 1 en 3 van die “Independent Regulatory
Board for Auditors (IRBA)” se “Code of Professional Conduct for
Registered Auditors (Revised November 2018)” (tesame die “IRBA
Codes”) en ander onafhanklikheidsvereistes wat van toespassing is
op oudits van finansiële state in Suid-Afrika. Ons het ons ander etiese
verantwoordelikhede, soos van toepassing, ooreenkomstig die “IRBA
Codes” en ooreenkomstig ander etiese vereistes wat van toepassing
is op oudits in Suid-Afrika vervul. Die “IRBA Codes” is konsekwent
met ooreenstemmende artikels van onderskeidelik die “International
Ethics Standards Board for Accountants” se “Code of Ethics for
Professional Accountants” en die “International Ethics Standards Board
for Accountants” se “International Code of Ethics for Professional
Accountants (including International Independence Standards)”.
BEKLEMTONINGSPARAGRAAF
Ons vestig aandag op Nota 15 tot die finansiële state, waar ’n
voorwaardelike aanspreeklikheid ten opsigte van ’n moontlike maar
onsekere inkomstebelastingverpligting geopenbaar is. Ons mening
word nie aangepas vir die aangeleentheid nie.
ANDER INLIGTING
Die Hoofbestuur is verantwoordelik vir die ander inligting. Die ander
inligting bestaan uit die inligting wat ingesluit is in die dokument
getiteld “Graan Suid-Afrika Finansiële State vir die jaar geëindig
30 September 2019” en die dokument getiteld “Graan SA Jaarverslag
2019”. Die ander inligting sluit nie die finansiële state en ons
ouditeursverslag daaroor in nie.
To the members of Grain South Africa
OUR OPINION
In our opinion, the financial statements present fairly, in all material
respects, the financial position of Grain South Africa (the Organisation)
as at 30 September 2019, and its financial performance and cash flows
for the year then ended in accordance with the International Financial
Reporting Standard for Small and Medium-sized Entities.
WHAT WE HAVE AUDITED
Grain South Africa’s financial statements set out on pages 93 to 109
comprise:
• The statement of financial position as at 30 September 2019;
• the statement of comprehensive income for the year then ended;
• the statement of changes in equity for the year then ended;
• the statement of cash flows for the year then ended;
• accounting policies; and
• the notes to the financial statements.
BASIS FOR OPINION
We conducted our audit in accordance with International Standards on
Auditing (ISAs). Our responsibilities under those standards are further
described in the Auditor’s responsibilities for the audit of the financial
statements section of our report.
We believe that the audit evidence we have obtained is sufficient and
appropriate to provide a basis for our opinion.
Independence
We are independent of the Organisation in accordance with the sec-
tions 290 and 291 of the Independent Regulatory Board for Auditors’
Code of Professional Conduct for Registered Auditors (Revised
January 2018), parts 1 and 3 of the Independent Regulatory Board
for Auditors’ Code of Professional Conduct for Registered Auditors
(Revised November 2018) (together the IRBA Codes) and other
independence requirements applicable to performing audits of
financial statements in South Africa. We have fulfilled our other ethical
responsibilities, as applicable, in accordance with the IRBA Codes
and in accordance with other ethical requirements applicable to
performing audits in South Africa. The IRBA Codes are consistent with
the corresponding sections of the International Ethics Standards Board
for Accountants’ Code of Ethics for Professional Accountants and the
International Ethics Standards Board for Accountants’ International
Code of Ethics for Professional Accountants (including International
Independence Standards) respectively.
EMPHASIS OF MATTER
We draw attention to Note 15 to these financial statements, where a
contingent liability was disclosed for a possible but uncertain Income
Tax obligation. Our opinion is not modified in respect of this matter.
OTHER INFORMATION
The Executive Committee are responsible for the other information. The
other information comprises the information included in the document
titled ‘Grain South Africa Financial Statements for the year ended
30 September 2019’ and the document titled ‘Grain SA Annual Report
2019’. The other information does not include the financial statements
and our auditor’s report thereon.
Independent Auditor's
report
Onafhanklike Ouditeur
se verslag