Network of independent member firms affiliated with KPMG International Cooperative (KPMG International), a Swiss entity. KPMG LLP, is a Canadian limited liability partnership and a member firm of the KPMG Sufficient and appropriate to provide a basis for our opinion. We believe that the audit evidence we have obtained is Management, as well as evaluating the overall presentation of the combined financial statements. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by In making those risk assessments, the auditor considers internalĬontrol relevant to the entitys preparation and fair presentation of the combined financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on theĮffectiveness of the entitys internal control. Selected depend on the auditors judgment, including the assessment of the risks of material misstatement of the combined financial statements, whether due to fraud or error. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the combined financial statements are free from material misstatement.Īn audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the combined financial statements. Standards generally accepted in the United States of America. We conducted our audit in accordance with auditing

Our responsibility is to express an opinion on these combined financial statements based on our audit. Material misstatement, whether due to fraud or error. Standards as issued by the International Accounting Standards Board this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of combined financial statements that are free from Management is responsible for the preparation and fair presentation of these combined financial statements in accordance with International Financial Reporting

Managements Responsibility for the Combined Financial Statements

We have audited the accompanying combined financial statements of Niagara Fallsview Casino Resort and Casino Niagara, which comprise the combined statement ofįinancial position as of March 31, 2019 and the related combined statement of profit and loss, changes in deficit, and cash flows for the year then ended, and the related notes to the combined financial statements. To the Board of Directors of Ontario Lottery and Gaming Corporation

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