Page 67 - ICD-AR22-English

Emphasis of Matter
We draw attention to note 2 of the separate financial statements which describes that these separate financial statements present the separate financial position, separate results of operations and separate cash flows of the Corporation and not its consolidated financial position, consolidated results and consolidated cash flows. The Corporation also intends to issue consolidated financial statements to comply with the requirements of AAOIFI accounting standards. Our opinion is not modified in respect of this matter.
Key Audit Matters
Key audit matters are those matters that, in our professional judgment, were of most significance in our audit of the separate financial statements for the year ended 31 December 2022. These matters were addressed in the context of our audit of the separate financial statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters. For each matter below, our description of how our audit addressed the matter is provided in that context.
We have fulfilled the responsibilities described in the Auditor’s Responsibilities for the audit of the separate financial statements section of our report, including in relation to these matters. Accordingly, our audit included the performance of procedures designed to respond to our assessment of the risks of material misstatement of the separate financial statements. The results of our audit procedures, including the procedures performed to address the matters below, provide the basis for our audit opinion on the accompanying separate financial statements.
REINVIGORATING THE PRIVATE SECTOR TO SHAPE A BETTER FUTURE 65