Audi 2013 Annual Report Download - page 287

AUDITOR’S REPORT
CONSOLIDATED FINANCIAL STATEMENTS
284
B
We have audited the Consolidated Financial Statements pre-
pared by AUDI Aktiengesellschaft – comprising the income
statement and statement of recognized income and expense,
the balance sheet, the cash flow statement, the statement of
changes in equity and the notes to the Consolidated Financial
Statements – together with the Group Management Report,
which is combined with the Company Management Report, for
the business year from January 1 to December 31, 2013. The
preparation of the Consolidated Financial Statements and the
Combined Management Report in accordance with the IFRS, as
adopted by the EU, and the additional requirements of German
commercial law pursuant to Section 315a, Para. 1 of the
German Commercial Code (HGB) are the responsibility of the
Company’s Board of Management. Our responsibility is to
express an opinion on the Consolidated Financial Statements
and the Combined Management Report based on our audit.
We conducted our audit of the Consolidated Financial State-
ments in accordance with Section 317 HGB and German gener-
ally accepted standards for the audit of financial statements
promulgated by the Institut der Wirtschaftsprüfer (Institute
of Public Auditors in Germany, IDW). Those standards require
that we plan and perform the audit such that misstatements
materially affecting the presentation of the net assets, finan-
cial position and results of operations in the Consolidated
Financial Statements in accordance with the applicable finan-
cial reporting framework and in the Combined Management
Report are detected with reasonable assurance. Knowledge of
the business activities and the economic and legal environment
of the Group and expectations as to possible misstatements are
taken into account in the determination of audit procedures. The
effectiveness of the accounting-related internal control system
and the evidence supporting the disclosures in the Consolidated
Financial Statements and in the Combined Management Report
are examined primarily on a test basis within the framework of
the audit. The audit includes assessing the annual financial
statements of those entities included in consolidation, the
determination of the entities to be included in consolidation,
the accounting and consolidation principles used and signifi-
cant estimates made by the Company’s Board of Management,
as well as evaluating the overall presentation of the Consoli-
dated Financial Statements and the Combined Management
Report. We believe that our audit provides a reasonable basis
for our opinion.
Our audit has not led to any reservations.
In our opinion based on the findings of our audit, the Consoli-
dated Financial Statements comply with the IFRS as adopted by
the EU, and the additional requirements of German commer-
cial law pursuant to Section 315a, Para. 1 HGB, and give a true
and fair view of the net assets, financial position and results of
operations of the Group in accordance with these requirements.
The Combined Management Report is consistent with the
Consolidated Financial Statements and as a whole provides a
suitable view of the Group’s position and suitably presents the
opportunities and risks of future development.”
Munich, February 6, 2014
PricewaterhouseCoopers
Aktiengesellschaft
Wirtschaftsprüfungsgesellschaft
Harald Kayser Klaus Schuster
Wirtschaftsprüfer Wirtschaftsprüfer
(German Public Auditor) (German Public Auditor)
“AUDITOR’S REPORT
This report was originally prepared in the German language. In case of ambiguities the German version shall prevail: