A member firm of Ernst & Young Global Limited Liability limited by a scheme approved under Professional Standards Legislation 3 CSL’s responsibility CSL’s management is responsible for selecting the Criteria, and for presenting the materiality process, identified material topics and Selected Disclosures in accordance with that Criteria, in all material respects. This responsibility includes establishing and maintaining internal controls, maintaining adequate records and making estimates that are relevant to the preparation of the subject matter, such that it is free from material misstatement, whether due to fraud or error. Our approach to conducting the review We conducted this review in accordance with the Australian Auditing and Assurance Standards Board’s Australian Standard on Assurance Engagements Other than Audits or Reviews of Historical Financial Information (‘ASAE 3000’) and the terms of reference for this engagement as agreed with CSL on 13 July 2023. That standard requires that we plan and perform our engagement to express a conclusion on whether anything has come to our attention that causes us to believe that the Subject Matter is not prepared, in all material respects, in accordance with the Criteria, and to issue a report. Summary of review procedures performed A review consists of making enquiries, primarily of persons responsible for preparing the Selected Disclosures and related information and applying analytical and other review procedures. The nature, timing, and extent of the procedures selected depend on our judgement, including an assessment of the risk of material misstatement, whether due to fraud or error. The procedures we performed included, but were not limited to: ► Assessed the Report for disclosure of the materiality process and the coverage of identified topics in line with the GRI principle of materiality for defining report content ► Conducted interviews with key personnel at the corporate level and selected sites to understand CSL’s process for collecting, collating, and reporting the Selected Disclosures during the reporting period ► Understand processes and controls supporting preparation and presentation of the Selected Disclosures ► Undertook analytical review procedures to support the reasonableness of the data ► Performed recalculations of Selected Disclosures to check reported quantities ► Tested, on a sample basis, underlying source information to check the accuracy of the data ► Assessed Selected Disclosures against regulatory body websites to confirm accuracy and completeness of reporting ► Tested aggregation of site-based Selected Disclosures and transcription to the Report ► Reviewed the presentation of the Selected Disclosures within the Annual Report We believe that the evidence obtained is sufficient and appropriate to provide a basis for our review conclusion. CSL Limited Annual Report 2022/23 83
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