Vodafone 2009 Annual Report Download - page 122

120 Vodafone Group Plc Annual Report 2009
Audit report on the Company nancial statements
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 2009 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 2009 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 2009;
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 LLP
Chartered Accountants and Registered Auditors
London
United Kingdom
19 May 2009