Chrysler 2005 Annual Report Download - page 260
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259
Auditors’ Report
Auditors’ Report on the Financial Statements
Pursuant to Art. 156 of Legislative Decree
No. 58 of February 24, 1998
To the Stockholders of FIAT S.p.A.
We have audited the financial statements of Fiat S.p.A. as of and for
the year ended December 31, 2005.These financial statements are
the responsibility of the Company's Directors. Our responsibility is
to express an opinion on these financial statements based on our
audit.
We conducted our audit in accordance with the Auditing Standards
recommended by CONSOB, the Italian Regulatory Commission for
Companies and the Stock Exchange.Those standards require that
we plan and perform the audit to obtain reasonable assurance about
whether the financial statements are free of material misstatement.
An audit includes examining, on a test basis, evidence supporting
the amounts and disclosures in the financial statements. An audit also
includes assessing the accounting principles used and significant
estimates made by the Directors, as well as evaluating the overall
financial statement presentation.We believe that our audit provides
a reasonable basis for our opinion.The audit of the financial
statements of the subsidiary Magneti Marelli Holding S.p.A., in
which Fiat holds an investment which represents 16% of the total
investments in shareholdings and 5% of the total assets reported
in the financial statements, is the responsibility of other auditors.
For the opinion on the prior year's financial statements, which are
presented for comparative purposes as required by law, reference
should be made to our auditors’ report dated April 5, 2005.
In our opinion, the financial statements referred to above present
fairly the financial position of Fiat S.p.A. as of December 31, 2005,
and the results of its operations for the year then ended in
accordance with the Italian law governing financial statements.
Turin, Italy
March 2, 2006
DELOITTE & TOUCHE S.p.A.
Piergiovanni Pasquarelli
Partner
This report has been translated into the English language solely
for the convenience of international readers.