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Annual Report 2020
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kumpulan Fima Berhad
(197201000167)(11817-V)
Auditors’ responsibilities for the audit of the consolidated financial statements (cont’d.)
As part of an audit in accordance with approved standards on auditing in Malaysia and International Standards on Auditing, we
exercise professional judgement and maintain professional scepticism throughout the audit. We also: (cont’d.)
• Evaluate the overall presentation, structure and content of the financial statements of the Group and of the Company, including
the disclosures, and whether the financial statements of the Group and of the Company represent the underlying transactions
and events in a manner that achieves fair presentation.
• Obtain sufficient appropriate audit evidence regarding the financial information of the entities or business activities within the
Group to express an opinion on the financial statements of the Group. We are responsible for the direction, supervision and
performance of the group audit. We remain solely responsible for our audit opinion.
We communicate with the directors regarding, among other matters, the planned scope and timing of the audit and significant audit
findings, including any significant deficiencies in internal control that we identify during our audit.
We also provide the directors with a statement that we have complied with relevant ethical requirements regarding independence,
and to communicate with them all relationships and other matters that may reasonable be thought to bear on our independence,
and where applicable, actions taken to eliminate threats or safeguards applied.
From the matters communicated with the directors, we determine those matters that were of most significance in the audit of
the financial statements of the Group and of the Company for current year and are therefore the key audit matters. We describe
these matters in auditors’ report unless law or regulation precludes public disclosure about the matter or when, in extremely rare
circumstances, we determine that a matter should not be communicated in our report because the adverse consequences of doing
so would reasonably be expected to outweigh the public interest benefits of such communication.
Report on other legal and regulatory requirements
In accordance with the requirements of the Companies Act, 2016 in Malaysia, we report that the subsidiary of which we have not
acted as auditors, are disclosed in Note 44 to the financial statements.
Other matters
(a)
This report is made solely to the members of the Company, as a body, in accordance with Section 266 of the Companies Act
2016 in Malaysia and for no other purposes. We do not assume responsibility to any other person for the content of this report.
(b)
The financial statement of Kumpulan Fima Berhad for the year ended 31 March 2019, were audited by another auditor which
is also a member of the global network of Ernst & Young firms.
Ernst & Young PLT
Najihah Binti Khalid
202006000003 (LLP0022760-LCA) & AF 0039
No. 03249/10/2020 J
Chartered Accountants
Chartered Accountant
Kuala Lumpur, Malaysia
24 July 2020
Independent Auditors’ Report
To the members of Kumpulan Fima Berhad (Incorporated in Malaysia)