Convenience Translation of Auditors’ Report Originally Issued in Serbian
INDEPENDENT AUDITORS’ REPORT
TO THE FOUNDERS AND MANAGEMENT OF CITIZENS ASSOCIATION FOR THE FIGHT AGAINST
HUMAN TRAFFICKING AND ALL FORMS OF VIOLENCE AGAINST WOMEN "ATINA" BELGRADE
We have audited the accompanying financial statements of citizens Association for the fight against
human trafficking and all forms of violence against women "Atina" Belgrade (further referred to as
“Association”) which comprise Balance Sheet as at December 31st 2014 and the related Income
Statement for the year then ended. Statistical report represents component of these financial
statements.
Management’s responsibility for the financial statements
Management is responsible for the preparation and fair presentation of these financial statements
in accordance with terms of the Laws on Accounting and Auditing and International Financial
Reporting Standards and for such internal control as management determines is necessary to
enable the preparation of financial statements that are free from material misstatement, whether
due to fraud or error.
Auditor’s responsibility
Our responsibility is to express an opinion on these financial statements based on our audit. We
conducted our audit in accordance with International Standards on Auditing. Those standards
require that we comply with ethical requirements and plan and perform the audit to obtain
reasonable assurance about whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and
disclosures in the financial statements. The procedures selected depend on the auditor’s judgment,
including the assessment of the risks of material misstatement of the financial statements, whether
due to fraud or error. In making those risk assessments, the auditor considers internal control
relevant to the entity’s preparation and fair presentation of the financial statements in order to
design audit procedures that are appropriate in the circumstances, but not for the purpose of
expressing an opinion on the effectiveness of the entity’s internal control. An audit also includes
evaluating the appropriateness of accounting policies used and the reasonableness of accounting
estimates made by management, as well as evaluating the overall presentation of the financial
statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a
basis for our audit opinion.

INDEPENDENT AUDITORS’ REPORT – continuance
Opinion
In our opinion, the financial statements present fairly, in all material respects, the financial
position of the Association as of December 31st 2014 and of its financial performance for the year
then ended in accordance with Serbian Laws on Accounting and Auditing and generally accepted
accounting principles in the Republic of Serbia.
Belgrade, June 25th 2015

Original link : http://atina.org.rs/biblioteka/Audit_Opinion_for_NGO_Atina_for_2014.pdf