AL-SALAM REIT ANNUAL REPORT 2018

AL-SALĀM REIT ANNUAL REPORT 2018 106 • Conclude on the appropriateness of the Manager’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast signiicant doubt on the Group’s and the Fund’s ability to continue 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 inancial statements or, if such disclosures are inadequate, tomodify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditors’ report. However, future events or conditions may cause the Fund to cease to continue as a going concern. • Evaluate the overall presentation, structure and content of the inancial statements, including the disclosures, and whether the inancial statements represent the underlying transactions and events in a manner that achieves fair presentation. • Obtain suicient appropriate audit evidence regarding the inancial information of the entities or business activities within the Group to express an opinion on the inancial statements of the Group. We are responsible for the direction, supervision and performance of the group audit. We remain solely responsible for audit opinion. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and signiicant audit indings, including any signiicant deiciencies 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 signiicance in the audit of the inancial statements of the Group and of 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 beneits of such communication. Other Matter This report is made solely to the unitholders of the Group and of the Fund, as a body, in accordance with the Securities Commission Malaysia’s Guidelines on Real Estate Investment Trusts and Islamic Real Estate Investment Trusts 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 - 03061/04/2019 J Chartered Accountant Kuala Lumpur 31 January 2019 Independent Auditors’ Report To The Unitholders Of al-Salām Real Estate Investment Trust - Cont'd