13|WSPS.CA/AnnualReport
x 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.
We communicate with those charged with governance 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.
DRAFT
Chartered Professional Accountants, Licensed Public Accountants
Toronto, Ontario
September 17, 2019
