McConnell Dowell 2021 Annual Review

FINANCIAL STATEMENTS 98 Independent Auditor’s Report (continued) A member firm of Ernst & Young Global Limited Liability limited by a scheme approved under Professional Standards Legislation • Evaluate the overall presentation, structure and content of the financial report, including the disclosures, and whether the financial report represents 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 report. We are responsible for the direction, supervision and performance of the Group audit. We remain solely responsible for our audit opinion. We communicate with the directors 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. Ernst & Young David Shewring Partner Melbourne 30 August 2021

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