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Unformatted text preview: standards and standards of the
Public Company Accounting Oversight Board (United States). J. Paul Rollinson
Chief Executive Officer Tony S. Giardini
Executive Vice President and Chief Financial Officer KINROSS GOLD 2012 ANNUAL REPORT FS1 INDEPENDENT AUDITORS’ REPORT OF REGISTERED
PUBLIC ACCOUNTING FIRM
To the Shareholders of Kinross Gold Corporation
We have audited the accompanying consolidated financial statements of Kinross Gold Corporation, which
comprise the consolidated balance sheets as at December 31, 2012 and December 31, 2011, the consolidated
statements of operations, comprehensive loss, cash flows and equity for the years then ended, and notes,
comprising a summary of significant accounting policies and other explanatory information.
Management’s Responsibility for the Consolidated Financial Statements
Management is responsible for the preparation and fair presentation of these consolidated financial
statements in accordance with International Financial Reporting Standards as issued by the International
Accounting Standards Board, and for such internal control as management determines is necessary to enable
the preparation of consolidated financial statements that are free from material misstatement, whether due
to fraud or error.
Our responsibility is to express an opinion on these consolidated financial statements based on our audits. We
conducted our audits in accordance with Canadian generally accepted auditing standards and the standards of
the Public Company Accounting Oversight Board (United States). Those standards require that we comply with
ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the
consolidated financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the
consolidated financial statements. The procedures selected depend on our judgment, including the
assessment of the risks of material misstatement of the consolidated financial statements, whether due to
fraud or error. In making those risk assessments, we consider internal control relevant to the entity’s
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- Spring '14