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This document provides an independent reasonable assurance report on the compliance of Metalor Technologies (Suzhou) Ltd with the LBMA Responsible Gold Guidance for the year ended 31 December 2019. It outlines the responsibilities of the board of directors, the scope of the assurance engagement, and the conclusions drawn from the assessment.
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An independent reasonable assurance report is a formal document issued by an external auditor or assurance provider, providing a high level of assurance that the subject matter of the report is presented fairly, in all material respects, in accordance with specified criteria.
Organizations that are subject to specific reporting requirements, such as publicly traded companies, certain large private companies, and entities undergoing a compliance audit, are typically required to file an independent reasonable assurance report.
To complete an independent reasonable assurance report, auditors must follow established auditing standards, assess the subject matter against specific criteria, gather sufficient evidence, and present their findings in a structured format that includes an opinion on the fairness of the presentation.
The purpose of an independent reasonable assurance report is to provide stakeholders with confidence that the information presented by the entity is accurate, reliable, and complies with applicable regulations or standards.
The report must include the auditor's opinion, the scope of the audit, the criteria used for assessment, any identified limitations, and detailed findings related to the subject matter.
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