Independent auditor's report on financial management of Association Atina for 2014

<p>Convenience Translation of Auditors’ Report Originally Issued in Serbian<br />
INDEPENDENT AUDITORS’ REPORT<br />
TO THE FOUNDERS AND MANAGEMENT OF CITIZENS ASSOCIATION FOR THE FIGHT AGAINST<br />
HUMAN TRAFFICKING AND ALL FORMS OF VIOLENCE AGAINST WOMEN "ATINA" BELGRADE<br />
We have audited the accompanying financial statements of citizens Association for the fight against<br />
human trafficking and all forms of violence against women "Atina" Belgrade (further referred to as<br />
“Association”) which comprise Balance Sheet as at December 31st 2014 and the related Income<br />
Statement for the year then ended. Statistical report represents component of these financial<br />
statements.<br />
Management’s responsibility for the financial statements<br />
Management is responsible for the preparation and fair presentation of these financial statements<br />
in accordance with terms of the Laws on Accounting and Auditing and International Financial<br />
Reporting Standards and for such internal control as management determines is necessary to<br />
enable the preparation of financial statements that are free from material misstatement, whether<br />
due to fraud or error.<br />
Auditor’s responsibility<br />
Our responsibility is to express an opinion on these financial statements based on our audit. We<br />
conducted our audit in accordance with International Standards on Auditing. Those standards<br />
require that we comply with ethical requirements and plan and perform the audit to obtain<br />
reasonable assurance about whether the financial statements are free from material misstatement.<br />
An audit involves performing procedures to obtain audit evidence about the amounts and<br />
disclosures in the financial statements. The procedures selected depend on the auditor’s judgment,<br />
including the assessment of the risks of material misstatement of the financial statements, whether<br />
due to fraud or error. In making those risk assessments, the auditor considers internal control<br />
relevant to the entity’s preparation and fair presentation of the financial statements in order to<br />
design audit procedures that are appropriate in the circumstances, but not for the purpose of<br />
expressing an opinion on the effectiveness of the entity’s internal control. An audit also includes<br />
evaluating the appropriateness of accounting policies used and the reasonableness of accounting<br />
estimates made by management, as well as evaluating the overall presentation of the financial<br />
statements.<br />
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a<br />
basis for our audit opinion.</p>

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<p>INDEPENDENT AUDITORS’ REPORT – continuance<br />
Opinion<br />
In our opinion, the financial statements present fairly, in all material respects, the financial<br />
position of the Association as of December 31st 2014 and of its financial performance for the year<br />
then ended in accordance with Serbian Laws on Accounting and Auditing and generally accepted<br />
accounting principles in the Republic of Serbia.<br />
Belgrade, June 25th 2015</p>

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<p><img alt="" src="/sites/default/files/1234_0.png" style="height:318px; width:415px" /></p>

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<p>Original link :&nbsp;http://atina.org.rs/biblioteka/Audit_Opinion_for_NGO_Atina_for_2014.pdf</p>

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