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Metal or Technologies Singapore PTE Ltd. Singapore ___ Independent Reasonable Assurance Report LIMA Responsible Gold Guidance For the year ended 31 December 2020 ___Majors Ltd Che min de Blandonnet
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Identify the objective and scope of the audit.
02
Understand the entity's operations, financial reporting requirements, and internal control systems.
03
Gather evidence to evaluate the entity's financial statements and related disclosures.
04
Analyze the evidence and form an opinion on whether the financial statements are presented fairly in all material respects.
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Prepare the independent reasonable assurance report including the auditor's opinion on the financial statements.

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Any entity seeking to provide assurance on their financial statements
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An independent reasonable assurance report is a formal opinion provided by an independent auditor regarding the reliability and accuracy of the subject matter being evaluated, typically financial statements or compliance with regulations.
Entities that are subject to specific regulatory requirements, such as publicly listed companies, and those requiring third-party audits for compliance purposes are required to file independent reasonable assurance reports.
To fill out an independent reasonable assurance report, an auditor must gather relevant information, analyze the subject matter, conduct assessments according to established auditing standards, and then document the findings in a structured format.
The purpose of an independent reasonable assurance report is to provide stakeholders with confidence that the financial statements or other specified information are free from material misstatement and provide a true and fair view.
The report must include the auditor's opinion, the scope of the audit, the responsibilities of management and the auditor, and any significant findings or issues identified during the audit.
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