Report of the Independent Auditor on the Summary Financial Statements
To the Council of the College of Audiologists and Speech Language Pathologists of Ontario
The accompanying summary financial statements, which comprise the summary statement of financial position as at September 30, 2016 and the summary statement of operations for the year then ended, and related note, are derived from the audited financial statements of the College of Audiologists and Speech Language Pathologists of Ontario for the year ended September 30, 2016. We expressed an unmodified audit opinion on those financial statements in our report dated December 9, 2016.
The summary financial statements do not contain all the disclosures required by Canadian accounting standards for not for profit organizations. Reading the summary financial statements, therefore, is not a substitute for reading the audited financial statements of the College of Audiologists and Speech Language Pathologists of Ontario.
Management's Responsibility for the Summary Financial Statements
Management is responsible for the preparation of a summary of the audited financial statements on the basis described in the note to the summary financial statements.
Auditor's Responsibility
Our responsibility is to express an opinion on the summary financial statements based on our procedures, which were conducted in accordance with Canadian Auditing Standard (CAS) 810, "Engagements to Report on Summary Financial Statements".
Opinion
In our opinion, the summary financial statements derived from the audited financial statements of the College of Audiologists and Speech Language Pathologists of Ontario for the year ended September 30, 2016 are a fair summary of those financial statements, on the basis described in the note to the summary financial statements.
Chartered Professional Accountants
Licensed Public Accountants
Toronto, Ontario - December 9, 2016