RSM Bird Cameron Partners  8 St George’s Terrace Perth WA 6000  GPO Box R1253 Perth WA 6844  T  +61 8 9261 9100 F  +61 8 9261 9101  www.rsmi.com.au  INDEPENDENT AUDITOR’S REPORT  TO THE MEMBERS OF  MINERAL RESOURCES LIMITED  Report on the Financial Report  We have audited the accompanying financial report of Mineral Resources Limited, which comprises the statement  of financial position as at 30 June 2014, the statement of profit or loss and other comprehensive income,  statement of changes in equity and statement of cash flows for the year then ended, notes comprising a summary  of significant accounting policies and other explanatory information, and the directors' declaration of the  consolidated entity comprising the company and the entities it controlled at the year’s end or from time to time  during the financial year.  The directors of the company are responsible for the preparation of the financial report that gives a true and fair  view in accordance with Australian Accounting Standards and the  Corporations Act 2001  and for such internal  control as the directors determine is necessary to enable the preparation of the financial report that is free from  material misstatement, whether due to fraud or error. In Note 1, the directors also state, in accordance with  Accounting Standard AASB 101  Presentation of Financial Statements , that the financial statements comply with  International Financial Reporting Standards . Our responsibility is to express an opinion on the financial report based on our audit. We conducted our audit in  accordance with Australian Auditing Standards. These Auditing Standards require that we comply with relevant  ethical requirements relating to audit engagements and plan and perform the audit to obtain reasonable  assurance about whether the financial report is free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the  financial report. The procedures selected depend on the auditor's judgement, including the assessment of the  risks of material misstatement of the financial report, whether due to fraud or error. In making those risk  assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the  financial report in order to design audit procedures that are appropriate in the circumstances, but not for the  purpose of expressing an opinion on the effectiveness of the entity's internal control. An audit also includes  evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates  made by the directors, as well as evaluating the overall presentation of the financial report. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit  opinion.  Liability limited by a  scheme approved under Professional  Standards Legislation  Major Offices in:  Perth, Sydney, Melbourne, Adelaide and Canberra  ABN 36 965 185 036  RSM Bird Cameron Partners is a member of the RSM network. Each member  of the RSM network is an independent accounting and advisory firm which  practises in its own right. The RSM network is not itself a separate legal entity  in any jurisdiction.  94 Mineral Resources Limited Annual Report 2014 Independent  Auditor’s Report Directors’ Responsibility for the Financial Report  Auditor’s Responsibility  30 June 2014 Independent Auditor’s Report  to the Members of Mineral Resources Limited Independent  For personal use only