Aviva 2009 Annual Report Download - page 130

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Aviva plc Independent auditor’s report to the
Annual Report and Accounts 2009
shareholders of Aviva plc
We have audited the Group and Parent Company financial statements (the “financial statements”) of Aviva plc for the year ended
31 December 2009 which comprise the Accounting Policies, the Consolidated and Parent Company Income Statements, the Pro
Forma Reconciliation of Group Operating Profit to Profit before Tax, the Consolidated and Parent Company Statements of
Comprehensive Income, the Consolidated and Parent Company Statements of Changes in Equity, the Consolidated and Parent
Company Statements of Financial Position, the Consolidated and Parent Company Statements of Cash Flows, and the related notes
1 to 59 and A to I. The financial reporting framework that has been applied in their preparation is applicable law and International
Financial Reporting Standards (IFRSs) as adopted by the European Union.
This report is made solely to the company’s members, as a body, in accordance with Chapter 3 of Part 16 to the Companies
Act 2006. Our audit work has been undertaken so that we might state to the company’s members those matters we are required
to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or
assume responsibility to anyone other than the company and the company’s members as a body, for our audit work, for this
report, or for the opinions we have formed.
Respective responsibilities of directors and auditors
As explained more fully in the Directors’ Responsibilities Statement set out on page 92, the directors are responsible for the
preparation of the financial statements and for being satisfied that they give a true and fair view. Our responsibility is to audit the
financial statements in accordance with applicable law and International Standards on Auditing (UK and Ireland). Those standards
require us to comply with the Auditing Practices Board’s (APB’s) Ethical Standards for Auditors.
Scope of the audit of the financial statements
An audit involves obtaining evidence about the amounts and disclosures in the financial statements sufficient to give reasonable
assurance that the financial statements are free from material misstatement, whether caused by fraud or error. This includes an
assessment of: whether the accounting policies are appropriate to the Group’s and the Parent company’s circumstances and have
been consistently applied and adequately disclosed; the reasonableness of significant accounting estimates made by the directors;
and the overall presentation of the financial statements.
Opinion on financial statements
In our opinion:
— the financial statements give a true and fair view of the state of the Group’s and of the Parent company’s affairs as at
31 December 2009 and of the Group’s and the Parent company’s profit for the year then ended
— the financial statements have been properly prepared in accordance with IFRSs as adopted by the European Union; and
— the financial statements have been prepared in accordance with the requirements of the Companies Act 2006 and, as regards
the Group financial statements, Article 4 of the IAS Regulation.
Separate Opinion in relation to IFRSs
As explained in the Accounting Policies to the Group financial statements, the Group, in addition to complying with its legal
obligation to apply IFRSs as adopted by the European Union, has also applied IFRSs as issued by the International Accounting
Standards Board (IASB).
In our opinion, the Group financial statements comply with IFRSs as issued by the IASB.
Opinion on other matters prescribed by the Companies Act 2006
In our opinion:
— the part of the Directors’ Remuneration Report to be audited has been properly prepared in accordance with the Companies
Act 2006;
— the information given in the Directors’ Report for the financial year for which the financial statements are prepared is consistent
with the financial statements; and
— the information given in the Corporate Governance Statement, set out on page 90 with respect to internal control and risk
management systems in relation to financial reporting processes and about share capital structures is consistent with the
financial statements.