b"Appendices Appendix 4We also: We also: Identify and assess the risks of material misstatement of the financial statements, Identify whethand er duase sess to fraud the riosks r error, of mdesiaterialgnmisstatand perfoementrm a ouf dthe it procedufinancial ress tatemrespoents, nsive to wheththose er durisks, e to afraud nd obtain or error, auddesiit evidence gn and perfothat is rm sufficieaudit npt roceduand appresrop rersiapte ontso ivprovidee to those a basirisks, s for ouand obtain r opinioanu.dit 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 The than riskforot detectin materierror,asfraudresultininvolve g from collufraudsi oisn ,h igfohregre ry, of noneresulting ga fromal misstatementmay than intentional omissi fromerror,fraudmayinvolveforgery, foroneresultinongs, misrepresentatioasns, or the override of icollunternsioanl control. , intentional omissions, misrepresentations, or the override of internal control. Obtain an understanding of internal control relevant to the audit in order to design Obtain an understandi that f internal ropriatrol relevant to the audit in oces, rdebutr to desinotfor auditproceduresng o areapp cont einthecircumstan gn the audit purpprocedose of esx pressing aappropriatn eon in the the effectiven al ure thataren opinio circumstaness ceof s, tbutheEnot ntity's for internthe purpcoonse trool.fexpressing an opinion on the effectiveness of the Entity's internal control.Evaluatetheappropriatenessofaccountingpoliciesusedandthe Evaluateofrelat and made theby reasonablethe nesappsropraiaccouteness nting of estimataccoues nting andpolicied es disclusosures ed reasmonanableagenmeesns t. ofaccountingestimatesandrelateddisclosuresmadeby management. Conclude ontheappropriatenessof management'suseofthegoing concern Conbasiclude soon accountingbase o onofgoin cw a ftheapproparind,atenessdf managthe emeaudit nt's eviudensece theobtained, gohnecethren r basimaterialuncertainty and,e xistbasesdonthe toauditthwath emthaeyr asofaccountingrelatedevents evidenor ce conobtaiditionned, sc ast materialonEntity'sabilitytoconotinuegoi th onacey rnc. aIsf t we significant uncertainty doubtexistthe srelatedtoeventsrconas ditionasnga tcmuncertaintywe are as required a o cernattention significoncant clude dothatubtaonmthaterial eEntity'sability exists, tocontinuegoingtoc dnraw.Ifwein conoculurdeauthat tou nthcee rtainty relatedexists,disclowe sureasrein the finantoc diaraw l staattentionif dito rsamreaterial portrequiredtements ionr , our sauuchd itodrsisc lorespuorertstoa rteh ein redleaqteuda tdei,s cto losmodify ures in ourinancial Ostaur tements conclusioorn, sif are a the ofpinion. sucbasedr hse areinevide modifyo edate Oof ur ocuonra lustioonrss ahdiscloosnute auditadequnacete , obtaintoedup our tothpinion.cudi rerep ort. basedonthef utaudit ure events evidenor ce cobtainonditioneds upourt o audiceatosre sto recpontinHowever,may to cauthes e date the Entity ofort. ue as a goifutng coure nceevents rn. However,or conditions may cause the Entity to cease to continue as a going concern. Evaluatetheoverallpresentation,structureandcontentofthefinancial Evaluatedisclon, sures,structuandandceontentfin fstatemestatementthe s, overall including prethsentatioerewheth rtheof anthecia linancial nts statement including rlying thedisclosures,n s and and events whether in the a mfinannaner ciathl astatemet achievenstsfair represent s,the unde transactioreprpreesent sentatiothe unden.rlying transactions and events in a manner that achieves fair presentation. Communicatewiththosechargedwithgovernanceregarding,amongother Communicatthe ewiththose cha ged timinwithggoovernf the audit ance arnd egasirdignificng, aanmongt audit others, matters,planned scope randfindingincludthe ing plannany signified scocant pe dand eficientiminciegsoin f the internal audit caond ntrol significthat wanetidaudit entifyfinding durings,our matters, incluaudding it.any significant deficiencies in internal control that we identify during our audit.Chartered Professional A ccountants, Licensed Public Accountants Chartered Professional Accountants, Licensed Public Accountants Ottawa, Canada Ottawa, Canada June 20, 2019 June 20, 20193 3 3"