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KBChitracar & CoChartsr€d AcoountantS
Pi*TrA WqLi^rtda AIre ol macpadmtAe.rBrf, trw.rd CmItil! ;k6
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INDEPENDENT AUDITOR'S REPORTTO THE MEMBERS OF CIVI LAGHUBITTA BITTIYA SANSTHA LTD.
Opinion
We have audited the accompanying financial statements of Civil Laghubitta Bittiya Sanstha Ltd.
("the Institution"), which comprise the Balance Sheet of the Institutions as at Ashadh 31,2076
corresponding to July 16, 2}lg, the Profit or Loss Account, the Profit or Loss AppropriqtionAccount, the Statements of Cash Flows, and the Statement of Changes in Equity for the year then
ended, along.with Notes forming part of the Financial Statements, and a summary of significantaccounting policies.
Financial Institutions as directed by Institute of Chartered Accountants of Nepal, shall prepare
Financial Statements in accordance with Nepal Financial Reporting Standards (NFRS) effective
from 1" of Shrawan 2073, however, the Institutions has not till prepared Financial Statement as per
NFRS, therefore this Financial Statements do not provide Financial lnformation in accordance withNFRS.
Basis for Opinion
We conducted our audit in accordance with Nepal Standards on Auditing (NSAs). Our
responsibilities under those standards are further described in the Auditor's Responsibilities for the
Audit of Financial Statements section of our report. We are, independent of the Institutions in
accordance with the ethical requirement that is relevant to our audit of the financial statements in
Nepal, and we have fulfilled our other ethical responsibilities in accordance r.vith these
requirements. We believe that the audit evidence we have obtained is sufficient and appropriate toprovide basis for our opinion.
Key Audit MBtters
Key Audit Matters are those matters that, in our professional judgment, were of most significancein our audit of the Financial Statements of the current period. However, such matters were not
observed during the audit of Financial Statement.
ffi:H:il:rt's Responsibility for Those Charged with Governance for the finrr"ir$ftr
Management is responsible for the preparation and fair presentation.of the Financial Statements in
accordance with the Nepal Financial Reporting Standards (NFRS), and for such internal control as
management determines is necessary to enable preparation of the financial statements that are free ;.r
from material misstatements, whether due to fraud or error.*i
In preparing the Financial Statements, management is responsible for assessing the Institution's \ability to continue as a going concern, disclosing, as applicable, matters related to going concern ;and using going concern basis of accounting unless management either intends to liquidate thelnstitution/Group or to cease operations, or has no realistic altemative but to do so.
Those charged with govemance are responsible for overseeing the lnstitution's financial reportingprocess.
Auditors' itesponsibilities for the Audit of Financial Statements
Our objectives are to obtain reasonable assurancg about whether the Financial Statements as a
whole are free from material misstatements, whether due to fraud or error, and to issue an auditor's
report that includes our opinion. Reasonable assurance is a liigh level of assurance' but is not
guarantee that an audit conducted in accordance with NSAs will always detect a material
tirrtut.*.rt when it exists. Misstatements can arise from fraud or error and are considered
material it individually or in 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 NSAs, we exercise professional judgment and maintain
professional skepticism throughout the audit. We also;
. tdentify and assess the risks of material misstatement of the Financial Statements, whether due
to fraud or error, design and perform audit procedures responsive to those risks, and 9b1air1^
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 intemal control.
. Obtain an understanding of internal control relevant to the audit in order to design audit
procedures that are appropriate in the circumstances, but not fbr tlre purpose olerprcssing arr
opinion on the effectiveness of the entity's internal control.
Evaluate the appropriateness ofaccounting policies used and the reasonableness ofaccounting
estimates and related disclosures made by management.
Conclude on the appropriateness of management'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 significant doubt on the lnstitution's ability to continue as a
going concern. If we conclude that a material uncertainty exists, we are required to draw
utt.niion in our auditor's report to the related disclosure in the financial statement or, if such
disclosure is inadequate, to modifu our opinion. Our conclusions are based on the audit
evidence cbtained up to the date of our auditor's report. However, future events or conditions
may cause the Institution to cease as a going concern.
Evaluate the overall presentation, structure and content of the Financial Statements, including
the disclosures, and whether the Financial Statements represent the underlying transactions and
events in a manner that achieves fair presentation.
Obtain sufficient appropriate audit evidences regarding the financial infbrmation olthe entitics
or business activities within the lnstitution to express an opinion on the Financial Statements.
Report on Other Legal and Regulatory Requirements
We further report that:
. We have obtained all information and explanations asked for, which to the best ofl our
knowledge and belief were necessary for the purpose of our examination.
. ln our opinion financial statements have been prepared in accordance with the requirement ofthe Companies Act, 2063 andin agreement with books of account maintained by the Institution
and proper books of account as required by the law maintained by the lnstitution including
relevant records relating to preparation ofthe aforesaid financial statements have been kept so
ii
ri. I '.
lar as it appears from our examination of those books and records of the InstitLrtion and thcreporl' of other auditors.
In our opinion, the returns received from the respective Institution's branches are adequate fbrthe audit purpose, though the statements are independently not audited.
In our opinion and to the best of our information and according to the explanations given to us
and from our examination of the books of account of the Institution, we did not come across
the cases rvhere the Board of Directors or any member thereof or any employee of theInstitution has acted deliberately contrary to the provisions ofthe law relating to accounts orcaused loss or damage to the Institution or cornmitted any misappropriation or violated anr"
directive of Nepal Rastra Bank.
In our opinion,the business of the Institution,'vas conducted within its authority.
Relatingto the fir.st puro of'this rcport,fitr nol prepuring tltt /inurtt'iul .stutctrtutl!./.r/)(/' \'/'R.\'.these financiul .stutements dct nol prctvide the infirmulion u.s pcr Nf RS, hov'cv'u'c"\L't[)t notpreparing the.financial slatement.v as per,VFR^S thc.se.finunt'iul .ttutcntutt.s ytrcput't'tl orr -l l''Ashadh 2076 are presenled fairly and are in uccrtrdunt'e with the Bunk und Finunc'iulInstitutional Act 2073 and directives issued by Nepal Ra.stra Bank.
KB Chitracar & CoChartered Accountants
Date: October 1,2019Place: Kathmandu, Nepal
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