Vodafone 2008 Annual Report Download - page 135

Independent Auditor’s Report to the Members
of Vodafone Group Plc
We have audited the parent Company Financial Statements of Vodafone Group
Plc for the year ended 31 March 2008 which comprise the balance sheet and the
related notes 1 to 10. These parent Company Financial Statements have been
prepared under the accounting policies set out therein.
We have reported separately on the Consolidated Financial Statements of
Vodafone Group Plc for the year ended 31 March 2008 and on the information
in the directors’ remuneration report that is described as having been audited.
Respective responsibilities of directors and auditors
The directors’ responsibilities for preparing the Annual Report and the parent
Company Financial Statements in accordance with applicable law and United
Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting
Practice) are set out in the Statement of Directors’ Responsibilities.
Our responsibility is to audit the parent Company Financial Statements in
accordance with relevant legal and regulatory requirements and International
Standards on Auditing (UK and Ireland).
We report to you our opinion as to whether the parent Company Financial
Statements give a true and fair view and whether the parent Company Financial
Statements have been properly prepared in accordance with the Companies Act
1985. We also report to you whether in our opinion the Directors’ Report is
consistent with the parent Company Financial Statements.
In addition we report to you if, in our opinion, the Company has not kept proper
accounting records, if we have not received all the information and explanations
we require for our audit, or if information specified by law regarding directors’
remuneration and other transactions is not disclosed.
We read the information contained in the Annual Report for the above year as
described in the contents section and consider whether it is consistent with the
audited parent Company Financial Statements. We consider the implications
for our report if we become aware of any apparent misstatements or material
inconsistencies with the parent Company Financial Statements. Our responsibility
does not extend to any further information outside the annual report.
Basis of audit opinion
We conducted our audit in accordance with International Standards on Auditing
(UK and Ireland) issued by the Auditing Practices Board. An audit includes
examination, on a test basis, of evidence relevant to the amounts and disclosures
in the parent Company Financial Statements. It also includes an assessment of
the significant estimates and judgments made by the directors in the preparation
of the parent Company Financial Statements, and of whether the accounting
policies are appropriate to the Company’s circumstances, consistently applied
and adequately disclosed.
We planned and performed our audit so as to obtain all the information and
explanations which we considered necessary in order to provide us with sufficient
evidence to give reasonable assurance that the parent Company Financial
Statements are free from material misstatement, whether caused by fraud or other
irregularity or error. In forming our opinion we also evaluated the overall adequacy
of the presentation of information in the parent Company Financial Statements.
Opinion
In our opinion:
the parent Company Financial Statements give a true and fair view, in
accordance with United Kingdom Generally Accepted Accounting Practice,
of the state of the Company’s affairs as at 31 March 2008;
the parent Company Financial Statements have been properly prepared in
accordance with the Companies Act 1985; and
the information given in the Directors’ Report is consistent with the parent
Company Financial Statements.
Deloitte & Touche LLP
Chartered Accountants and Registered Auditors
London
United Kingdom
27 May 2008
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Vodafone Group Plc Annual Report 2008 133
Audit Report on the Company Financial Statements