Frontken Berhad Annual Report 2018

46 Frontken Corporation Berhad (651020-T) ANNUAL REPORT 2018 REPORT ON THE AUDIT OF THE FINANCIAL STATEMENTS Opinion @N QJ_N J^MR]NM ]QN ࠰WJWLRJU \]J]NVNW]\ XO /[XW]TNW ,X[YX[J]RXW +N[QJM `QRLQ LXVY[R\N ]QN \]J]NVNW]\ XO ࠰WJWLRJU YX\R]RXW J\ J] -NLNVKN[ ! XO ]QN 0[X^Y JWM XO ]QN ,XVYJWb JWM ]QN \]J]NVNW]\ XO Y[X࠰] X[ UX\\ JWM X]QN[ LXVY[NQNW\R_N RWLXVN \]J]NVNW]\ XO LQJWPN\ RW NZ^R]b JWM \]J]NVNW]\ XO LJ\Q ࠱X`\ XO ]QN 0[X^Y JWM XO ]QN ,XVYJWb OX[ ]QN ࠰WJWLRJU bNJ[ ]QNW NWMNM JWM WX]N\ ]X ]QN ࠰WJWLRJU \]J]NVNW]\ RWLU^MRWP J \^VVJ[b XO \RPWR࠰LJW] JLLX^W]RWP YXURLRN\ J\ \N] X^] XW YJPN\ ]X 2W X^[ XYRWRXW ]QN JLLXVYJWbRWP ࠰WJWLRJU \]J]NVNW]\ PR_N J ][^N JWM OJR[ _RN` XO ]QN ࠰WJWLRJU YX\R]RXW XO ]QN 0[X^Y JWM XO ]QN ,XVYJWb J\ J] -NLNVKN[ ! JWM XO ]QNR[ ࠰WJWLRJU YN[OX[VJWLN JWM ]QNR[ LJ\Q ࠱X`\ OX[ ]QN ࠰WJWLRJU bNJ[ ]QNW NWMNM RW JLLX[MJWLN `R]Q 6JUJb\RJW /RWJWLRJU ;NYX[]RWP <]JWMJ[M\ 2W]N[WJ]RXWJU /RWJWLRJU ;NYX[]RWP <]JWMJ[M\ JWM ]QN [NZ^R[NVNW]\ XO ]QN ,XVYJWRN\ *L] RW 6JUJb\RJ Basis for Opinion We conducted our audit in accordance with approved standards on auditing in Malaysia and International Standards on *^MR]RWP 8^[ [N\YXW\RKRUR]RN\ ^WMN[ ]QX\N \]JWMJ[M\ J[N O^[]QN[ MN\L[RKNM RW ]QN Auditors’ Responsibilities for the Audit of the Financial Statements \NL]RXW XO X^[ [NYX[] @N KNURN_N ]QJ] ]QN J^MR] N_RMNWLN `N QJ_N XK]JRWNM R\ \^O࠰LRNW] JWM JYY[XY[RJ]N ]X Y[X_RMN J KJ\R\ OX[ X^[ XYRWRXW Independence and Other Ethical Responsibilities We are independent of the Group and of the Company in accordance with the By-Laws (on Professional Ethics, Conduct and Practice) of the Malaysian Institute of Accountants (“By-Laws”) and the International Ethics Standards Board for Accountants’ Code of Ethics for Professional Accountants (“IESBA Code”) , JWM `N QJ_N O^U࠰UUNM X^[ X]QN[ N]QRLJU [N\YXW\RKRUR]RN\ RW JLLX[MJWLN `R]Q ]QN +b 5J`\ JWM ]QN 2.<+* ,XMN Key Audit Matters 4Nb J^MR] VJ]]N[\ J[N ]QX\N VJ]]N[\ ]QJ] RW X^[ Y[XON\\RXWJU S^MPNVNW] `N[N XO VX\] \RPWR࠰LJWLN RW X^[ J^MR] XO ]QN ࠰WJWLRJU \]J]NVNW]\ XO ]QN 0[X^Y JWM XO ]QN ,XVYJWb OX[ ]QN L^[[NW] ࠰WJWLRJU bNJ[ =QN\N VJ]]N[\ `N[N JMM[N\\NM RW ]QN LXW]Na] XO X^[ J^MR] XO ]QN ࠰WJWLRJU \]J]NVNW]\ XO ]QN 0[X^Y JWM XO ]QN ,XVYJWb J\ J `QXUN JWM RW OX[VRWP X^[ XYRWRXW ]QN[NXW JWM `N MX WX] Y[X_RMN J \NYJ[J]N XYRWRXW XW ]QN\N VJ]]N[\ Independent Auditors’ Report To The Member Of Frontken Corporation Berhad