Unilever 2005 Annual Report Download - page 78
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Financial Statements
Unilever Annual Report and Accounts 2005 75Unilever Annual Report and Accounts 2005 75
Independent auditors’ report to the shareholders of
Unilever N.V. on the consolidated accounts
We have audited the consolidated accounts of the Unilever Group
for the year ended 31 December 2005 which comprise the
consolidated income statement, consolidated balance sheet,
consolidated cash flow statement, consolidated statement of
recognised income and expense and the related notes set out on
pages 78 to 151 and 157 to 168. These consolidated accounts
have been prepared under the accounting policies set out in
note 1 on pages 82 to 85.
We have reported separately on the parent company accounts of
Unilever N.V. for the year ended 31 December 2005.
Respective responsibilities of Directors and auditors
The consolidated accounts are the responsibility of the company’s
Directors. Our responsibility is to express an opinion on these
consolidated accounts based on our audit.
Basis of audit opinion
We conducted our audit in accordance with auditing standards
generally accepted in the Netherlands. Those standards require
that we plan and perform the audit to obtain reasonable
assurance about whether the consolidated accounts are free of
material misstatement. An audit includes examining, on a test
basis, evidence supporting the amounts and disclosures in the
consolidated accounts. An audit also includes assessing the
accounting principles used and significant estimates made by the
Directors, as well as evaluating the overall presentation of the
consolidated accounts. We believe that our audit provides a
reasonable basis for our opinion.
Opinion
In our opinion, the consolidated accounts give a true and fair
view of the financial position of the company as at 31 December
2005 and of the result and the cash flows for the year then
ended in accordance with International Financial Reporting
Standards as adopted by the EU and comply with the financial
reporting requirements included in Part 9 of Book 2 of the
Netherlands Civil Code as far as applicable.
Furthermore, we have to the extent of our competence,
established that the Report of the Directors is consistent with the
consolidated accounts.
28 February 2006
PricewaterhouseCoopers Accountants N.V.
Rotterdam, The Netherlands
Prof Dr J A van Manen RA
Auditors’ report
Netherlands