Independent auditor’s report to the members of King’s College Hospital Charitythere is a material misstatement in the financialstatements or a material misstatement of the otherinformation. If, based on the work we have performed,we conclude that there is a material misstatement ofthis other information, we are required to report thatfact.We have nothing to report in this regard.Opinions on other matters prescribedby the Companies Act 2006In our opinion, based on the work undertaken in thecourse of the audit:• the information given in the trustees’ annualreport for the financial year for which the financialstatements are prepared is consistent with thefinancial statements; andResponsibilities of trusteesAs explained more fully in the trustees’ responsibilitiesstatement set out on page 40, the trustees (whoare also the directors of the charitable company forthe purposes of company law) are responsible forthe preparation of the financial statements and forbeing satisfied that they give a true and fair view, andfor such internal control as the trustees determineis necessary to enable the preparation of financialstatements that are free from material misstatement,whether due to fraud or error.In preparing the financial statements, the trustees areresponsible for assessing the charitable company’sability to continue as a going concern, disclosing,as applicable, matters related to going concern andusing the going concern basis of accounting unlessthe trustees either intend to liquidate the charitablecompany or to cease operations, or have no realisticalternative but to do so.• the trustees’ annual report has been prepared inaccordance with applicable legal requirements.Auditor’s responsibilities for the auditof the financial statementsMatters on which we are required toreport by exceptionIn the light of the knowledge and understanding ofthe company and its environment obtained in thecourse of the audit, we have not identified materialmisstatements in the trustees’ annual report.We have nothing to report in respect of the followingmatters where the Companies Act 2006 requires us toreport to you if, in our opinion:• adequate accounting records have not been kept,or returns adequate for our audit have not beenreceived from branches not visited by us; or• the financial statements are not in agreement withthe accounting records and returns; or• certain disclosures of trustees’ remunerationspecified by law are not made; or• we have not received all the information andexplanations we require for our audit; or• the trustees were not entitled to take advantage ofthe small companies exemption from preparing aStrategic Report.42S U P P O R T K I N G S .O R G .U KOur objectives are to obtain reasonable assuranceabout whether the financial statements as a wholeare free from material misstatement, whether dueto fraud or error, and to issue an auditor’s reportthat includes our opinion. Reasonable assurance isa high level of assurance, but is not a guarantee thatan audit conducted in accordance with ISAs (UK) willalways detect a material misstatement when it exists.Misstatements can arise from fraud or error and areconsidered material if, individually or in aggregate,they could reasonably be expected to influence theeconomic decisions of users taken on the basis ofthese financial statements.As part of an audit in accordance with ISAs (UK)we exercise professional judgement and maintainprofessional scepticism throughout the audit. We also:• Identify and assess the risks of materialmisstatement of the financial statements, whetherdue to fraud or error, design and perform auditprocedures responsive to those risks, and obtainaudit evidence that is sufficient and appropriateto provide a basis for our opinion. The risk of notdetecting a material misstatement resulting fromfraud is higher than for one resulting from error, asfraud may involve collusion, forgery, intentionalomissions, misrepresentations, or the override ofinternal control.
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