Financial Statements Independent Auditor’s Report To the Board of the Victorian Comprehensive Cancer Centre Opinion I have audited the financial report of the Victorian Comprehensive Cancer Centre (the joint venture) which comprises the: • balance sheet as at 30 June 2018 • comprehensive operating statement for the year then ended • statement of changes in equity for the year then ended • cash flow statement for the year then ended • notes to the financial statements, including significant accounting policies • declaration by the manager of VCCC joint venture - Victorian Comprehensive Cancer Centre Ltd. In my opinion the financial report presents fairly, in all material respects, the financial position of the joint venture as at 30 June 2018 and their financial performance and cash flows for the year then ended in accordance with applicable Australian Accounting Standards. Basis for I have conducted my audit in accordance with the Audit Act 1994 which incorporates the Opinion Australian Auditing Standards. I further describe my responsibilities under that Act and those standards in the Auditor’s Responsibilities for the Audit of the Financial Report section of my report. My independence is established by the Constitution Act 1975. My staff and I are independent of the joint venture in accordance with the ethical requirements of the Accounting Professional and Ethical Standards Board’s APES 110 Code of Ethics for Professional Accountants (the Code) that are relevant to my audit of the financial report in Victoria. My staff and I have also fulfilled our other ethical responsibilities in accordance with the Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. Board’s The Board of the joint venture is responsible for the preparation and fair presentation of the responsibilities financial report in accordance with Australian Accounting Standards, and for such internal for the control as the Board determines is necessary to enable the preparation and fair financial presentation of a financial report that is free from material misstatement, whether due to report fraud or error. In preparing the financial report, the Board is responsible for assessing the joint venture’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless it is inappropriate to do so. 69