b'REPORT ON THE AUDIT OF THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)AUDITORS RESPONSIBILITIES FOR THEto modify our opinion. Our conclusions are based AUDIT OF THE CONSOLIDATED FINANCIALon the audit evidence obtained up to the date STATEMENTS of our auditors report. However, future events Our objectives are to obtain reasonable assuranceor conditions may cause the Group to cease to about whether the consolidated financialcontinue as a going concern.statements as a whole are free from material Evaluate the overall presentation, structure andmisstatement, whether due to fraud or error,content of the consolidated financial statements, and to issue an auditors report that includes ourincluding the disclosures, and whether the opinion. Reasonable assurance is a high level ofconsolidated financial statements represent the assurance, but is not a guarantee that an auditunderlying transactions and events in a manner conducted in accordance with ISAs will alwaysthat achieves fair presentation.detect a material misstatement when it exists.Misstatements can arise from fraud or error and Obtain sufficient appropriate audit evidence are considered material if, individually or in theregarding the financial information of the aggregate, they could reasonably be expected toentities or business activities within the Group influence the economic decisions of users takento express an opinion on the consolidated on the basis of these financial statements. financial statements. We are responsible for the direction, supervision and performance of the As part of an audit in accordance with ISAs, wegroup audit. We remain solely responsible for exercise professional judgment and maintainour audit opinion.professional skepticism throughout the audit.We also: We communicate with the Supervisory Board regarding, among other matters, the plannedIdentify and assess the risks of materialscope and timing of the audit and significant auditmisstatement of the consolidated financialfindings, including any significant deficiencies in statements, whether due to fraud or error,internal control that we identify during our audit.design and perform audit procedures responsive to those risks, and obtain audit evidence that isWe also provide the Supervisory Board with a sufficient and appropriate to provide a basis forstatement that we have complied with relevant our opinion. The risk of not detecting a materialethical requirements regarding independence, misstatement resulting from fraud is higherand to communicate with them all relationships than for one resulting from error, as fraud mayand other matters that may reasonably be involve collusion, forgery, intentional omissions,thought to bear on our independence, and where misrepresentations, or the override of internalapplicable, related safeguards.control. From the matters communicated with theObtain an understanding of internal controlSupervisory Board, we determine those mattersrelevant to the audit in order to designthat were of most significance in the audit of the audit procedures that are appropriate in theconsolidated financial statements of 2018 and circumstances, but not for the purpose ofare therefore the key audit matters. We describe expressing an opinion on the effectiveness ofthese matters in our auditors report unless law or the Groups internal control. regulation precludes public disclosure about the matter or when, in extremely rare circumstances, Evaluate the appropriateness of accountingwe determine that a matter should not be policies used and the reasonableness ofcommunicated in our report because the adverse accounting estimates and related disclosuresconsequences of doing so would reasonably be made by management. expected to outweigh the public interest benefitsConclude on the appropriateness ofof such communication. managements use of the going concern basisThe engagement partner in charge of the audit of accounting and based on the audit evidenceresulting in this independent auditors report is obtained, whether a material uncertainty existsAndrew Tom.related to events or conditions that may cast significant doubt on the Groups ability tofor Ernst & Young Accountantscontinue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditors report to the related disclosures in the consolidated financialParamaribo Suriname statements or, if such disclosures are inadequate,14 August 201923'