REPORT ON THE AUDIT OF THE FINANCIAL STATEMENTS (CONT’D) Auditors’ responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assurance about whether the financial statements of the Group and of the Company as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors’ report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with approved standards on auditing in Malaysia and International Standards on Auditing will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with approved standards on auditing in Malaysia and International Standards on Auditing, we exercise professional judgement and maintain professional scepticism throughout the audit. We also: r *EFOUJGZ BOE BTTFTT UIF SJTLT PG NBUFSJBM NJTTUBUFNFOU PG UIF àOBODJBM TUBUFNFOUT PG UIF (SPVQ BOE PG UIF Company, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. r 0CUBJO BO VOEFSTUBOEJOH PG JOUFSOBM DPOUSPM SFMFWBOU UP UIF BVEJU JO PSEFS UP EFTJHO BVEJU QSPDFEVSFT UIBU BSF appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Group’s and of the Company’s internal control. r &WBMVBUF UIF BQQSPQSJBUFOFTT PG BDDPVOUJOH QPMJDJFT VTFE BOE UIF SFBTPOBCMFOFTT PG BDDPVOUJOH FTUJNBUFT BOE related disclosures made by the Directors. r $PODMVEF PO UIF BQQSPQSJBUFOFTT PG UIF %JSFDUPST VTF PG UIF HPJOH DPODFSO CBTJT PG BDDPVOUJOH BOE CBTFE PO the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Group’s or the Company’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 financial statements of the Group and of the Company or, if such disclosures are inadequate, to modify 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 Group and the Company to cease to continue as a going concern. r &WBMVBUF UIF PWFSBMM QSFTFOUBUJPO TUSVDUVSF BOE DPOUFOU PG UIF àOBODJBM TUBUFNFOUT PG UIF (SPVQ BOE PG UIF Company, including the disclosures, and whether the financial statements of the Group and of the Company represent the underlying transactions and events in a manner that achieves fair presentation. r 0CUBJO TVGàDJFOU BQQSPQSJBUF BVEJU FWJEFODF SFHBSEJOH UIF àOBODJBM JOGPSNBUJPO PG UIF FOUJUJFT PS CVTJOFTT 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 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. We also provide the Directors 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, actions taken to eliminate threats or safeguards applied. From the matters communicated with the Directors, we determine those matters that were of most significance in the audit of the financial statements of the Group and of the Company for the current financial 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. INDEPENDENT AUDITORS’ REPORT To the members of MY E.G. Services Berhad (Incorporated in Malaysia) [Registration No.: 200001003034 (505639-K)] (cont’d) ANNUAL REPORT 2023 167 *EFOUJGZ BOE BTTFTT UIF SJTLT PG NBUFSJBM NJTTUBUFNFOU PG UIF àOBODJBM TUBUFNFOUT PG UIF (SPVQ BOE PG UIF 0CUBJO BO VOEFSTUBOEJOH PG JOUFSOBM DPOUSPM SFMFWBOU UP UIF BVEJU JO PSEFS UP EFTJHO BVEJU QSPDFEVSFT UIBU BSF &WBMVBUF UIF BQQSPQSJBUFOFTT PG BDDPVOUJOH QPMJDJFT VTFE BOE UIF SFBTPOBCMFOFTT PG BDDPVOUJOH FTUJNBUFT BOE $PODMVEFPOUIFBQQSPQSJBUFOFTTPGUIF%JSFDUPST VTFPGUIFHPJOHDPODFSOCBTJTPGBDDPVOUJOHBOE CBTFEPO &WBMVBUFUIFPWFSBMMQSFTFOUBUJPO TUSVDUVSFBOEDPOUFOUPGUIFàOBODJBMTUBUFNFOUTPGUIF(SPVQBOEPGUIF FINANCIAL STATEMENTS
RkJQdWJsaXNoZXIy NDgzMzc=