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KPMG's limited assurance conclusion is based on the evidence obtained from performing the following procedures: • enquiries with relevant Australian Ethical Investment Limited personnel to understand the internal controls, governance structure and reporting process of the Selected Sustainability Information; • reviews of relevant documentation; • analytical procedures over the Selected Sustainability Information; • agree, on a sample basis, the Selected Sustainability Information to source documentation; • re-calculation, on a sample basis, of key calculations; • evaluating the appropriateness of the criteria with respect to the Selected Sustainability Information; • reviewed the Sustainability Report in its entirety to ensure it is consistent with our overall knowledge of assurance engagement. See pages 46-47 of our Sustainability Report for the KPMG assurance report (https://www.australianethical.com.au/wp-content/uploads/2018/10/Sustainability-Report_2018-WEB_24102018.pdf).
KPMG, an Australian partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative, a Swiss entity.
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