To the Joint Committee of the 1986-1990 Hepatitis C Fund
We have audited the statement of financial position of
the 1986-1990 Hepatitis C Fund as at March 31, 2001 and
the statement of expenses and revenue for the sixteen-month
period then ended. These financial statements are the responsibility
of the Joint Committee of the Fund. Our responsibility is
to express an opinion on these financial statements based
on our audit.
We conducted our audit in accordance with Canadian generally
accepted auditing standards. Those standards require that
we plan and perform an audit to obtain reasonable assurance
whether the financial statements are free of material misstatement.
An audit includes examining, on a test basis, evidence supporting
the amounts and disclosures in the financial statements.
An audit also includes assessing the accounting principles
used and significant estimates made by management, as well
as evaluating the overall financial statement presentation.
In our opinion, these financial statements present fairly,
in all material respects, the financial position of the
Fund as at March 31, 2001 and the results of its operations
and its cash flows for the sixteen-month period then ended
in accordance with Canadian generally accepted accounting
principles.
Deloitte & Touche LLP
Chartered Accountants
Ottawa, Canada
May 14, 2001
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