Al-`Aqar Healthcare REIT Annual Report 2019

Al-`Aqar Healthcare REIT 06 FINANCIAL STATEMENT 107 • Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements 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 those charged with governance 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 those charged with governance 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 reasonably be thought to bear on our independence, and where applicable, related safeguards. From the matters communicated with those charged with governance, we determine those matters that were of most significance in the audit of the financial statements of the Group and the Fund of the current year and are therefore the key audit matters. We describe these matters in our 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. OTHER MATTER This report is made solely to the unitholders of the Fund, as a body, in accordance with the SC Guidelines and for no other purpose. We do not assume responsibility towards any other person for the contents of this report. DELOITTE PLT (LLP0010145-LCA) Chartered Accountants (AF 0080) SITI HAJAR BINTI OSMAN Partner - 03061/04/2021 J Chartered Accountant 13 February 2020 Independent Auditors’ Report To The Unitholders Of Al-`Aqar Healthcare REIT (Continued) AUDITORS’RESPONSIBILITIESFORTHEAUDITOFTHEFINANCIALSTATEMENTS (CONTINUED)