Page 30 - BHP Economic Contribution Report 2020

Independent auditor’s report to the Directors of BHP Group Plc
and BHP Group Limited

Opinion Auditor’s Responsibilities for the Audit of the Total payments
We have audited the Total payments to governments of $9,146.3 million to governments
(‘Total payments to governments’) of BHP Group (comprising BHP Group Our objectives are to obtain reasonable assurance about whether the
Plc, BHP Group Limited and their respective subsidiaries) for the year Total payments to governments is free from material misstatement,
ended 30 June 2020. whether due to fraud or error, and to issue an auditor’s report that
In our opinion, the Total payments to governments of $9,146.3 million includes our opinion. Reasonable assurance is a high level of assurance,
in the ‘Our payments to governments’ section of BHP Group’s Economic but is not a guarantee that an audit conducted in accordance with
Contribution Report 2020 (‘the Report’) for the year ended 30 June Australian Auditing Standards will always detect a material misstatement
2020 is prepared, in all material respects, in accordance with the Basis when it exists. Misstatements can arise from fraud or error and are
of Report preparation set out in the ‘Basis of Report preparation’ section considered material if, individually or in the aggregate, they could
of the Report (‘the Basis of Report preparation’). reasonably be expected to influence the economic decisions of users
taken on the basis of this Report.
Basis for Opinion
We conducted our audit in accordance with Australian Auditing As part of an audit in accordance with Australian Auditing Standards,
Standards. Our responsibilities under those standards are further we exercise professional judgement and maintain professional
described in the Auditor’s Responsibilities for the Audit of the Total scepticism throughout the audit. We also:
payments to governments section of our report. We are independent • Identify and assess the risks of material misstatement of the Total
of BHP Group in accordance with the ethical requirements of the payments to governments, whether due to fraud or error, design and
Accounting Professional and Ethical Standards Board’s APES 110 Code perform audit procedures responsive to those risks, and obtain audit
of Ethics for Professional Accountants (the Code) that are relevant to our evidence that is sufficient and appropriate to provide a basis for our
audit of the Total payments to governments, in Australia, and we have opinion. The risk of not detecting a material misstatement resulting
fulfilled our other ethical responsibilities in accordance with these from fraud is higher than for one resulting from error, as fraud may
requirements. We believe that the audit evidence we have obtained involve collusion, forgery, intentional omissions, misrepresentations,
is sufficient and appropriate to provide a basis for our opinion. or the override of internal control.
Emphasis of Matter - Basis of Report preparation and Restriction • Obtain an understanding of internal control relevant to the audit in
on Reliance order to design audit procedures that are appropriate in the
We draw attention to the Basis of Report preparation contained in the circumstances, but not for the purpose of expressing an opinion on
‘Basis of Report preparation’ section of the Report which describes the the effectiveness of BHP Group’s internal control.
basis of accounting. This basis of accounting is of such importance that • Evaluate the appropriateness of the Basis of Report preparation used
it is fundamental to your understanding of the Total payments to and related disclosures made by management.
governments. Our opinion is not modified in respect of this matter. We communicate with the directors, among other matters, the planned
This audit report has been prepared for the directors of BHP Group in scope and timing of the audit and significant audit findings, including
accordance with our engagement letter with BHP Group. We disclaim any significant deficiencies in internal control that we identify during
all responsibility to any other party for any loss or liability that the other our audit.
party may suffer or incur arising from or relating to or in any way
connected with the contents of our report or the reliance upon our
report by the other party.
Other Information
Other Information is financial and non-financial information in the Report
which is provided in addition to the Total payments to governments and Ernst & Young
this auditor’s report. BHP is responsible for the other information. Melbourne
Our opinion on the Total payments to governments does not cover the 3 September 2020
other information and, accordingly, we do not express an audit opinion
or any form of assurance conclusion thereon.
In connection with our audit of the Total payments to governments, our
responsibility is to read the Other Information. In doing so, we consider
whether the other information is materially inconsistent with the Total
payments to governments or our knowledge obtained in the audit, or
otherwise appears to be materially misstated.
We are required to report if we conclude that there is a material
misstatement of this other information, and based on the work we have
performed on the other information that we obtained prior to the date
of this auditor’s report, we have nothing to report.
Responsibilities of Management for the Total payments
to governments
BHP Group’s management is responsible for the preparation of the
Report and for establishing a framework in which the Total payments
to governments and other information in the Report has been prepared.
Management has determined that this framework as set out in the
Basis of Report preparation contained in the ‘Basis of Report
preparation’ section of the Report is appropriate to the needs of the
users of the Report. Management is also responsible for such internal
controls as Management determines are necessary to enable the
preparation of the Report that is free from material misstatement,
whether due to fraud or error.

A member firm of Ernst & Young Global Limited
Liability limited by a scheme approved under Professional Standards Legislation

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