DHL 2002 Annual Report Download - page 143

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58
We have audited the consolidated financial statements of Deutsche Post AG, Bonn, consisting
of the balance sheet, the income statement and the statements of changes in equity and cash
flows as well as the notes to the financial statements for the business year from January 1 to
December 31, 2002. The preparation and the content of the consolidated financial statements
according to the International Accounting Standards of the IASB (IASs) are the responsibility
of the Company’s Board of Management. Our responsibility is to express an opinion, based
on our audit, whether the consolidated financial statements are in accordance with IASs.
We conducted our audit of the consolidated financial statements in accordance with
German auditing regulations and generally accepted standards for the audit of financial
statements promulgated by the Institut der Wirtschaftsprüfer in Deutschland (IDW) as well
as in accordance with the International Standards on Auditing (ISA). Those standards require
that we plan and perform the audit to obtain reasonable assurance about whether the con-
solidated financial statements are free of material misstatements. The evidence supporting
the amounts and disclosures in the consolidated financial statements are examined on a test
basis within the framework of the audit. The audit includes assessing the accounting principles
used and significant estimates made by the Board of Management, as well as evaluating
the overall presentation of the consolidated financial statements. We believe that our audit
provides a reasonable basis for our opinion.
In our opinion, based on our audit, the consolidated financial statements give a true
and fair view of the net assets, financial position, results of operations and cash flows of the
Group for the business year in accordance with IASs.
Our audit, which according to German auditing regulations also extends to the Group
Management Report prepared by the Board of Management for the business year from
January 1 to December 31, 2002, has not led to any reservations. In our opinion, on the whole
the Group Management Report provides a suitable understanding of the Group’s position
and suitably presents the risks of future development. In addition, we confirm that the
consolidated financial statements and the Group Management Report for the business year
from January 1 to December 31, 2002 satisfy the conditions required for the Company’s
exemption from its duty to prepare consolidated financial statements and the Group Manage-
ment Report in accordance with German accounting law.
Düsseldorf, February 24, 2003
PwC Deutsche Revision
Aktiengesellschaft
Wirtschaftsprüfungsgesellschaft
Brebeck Menke
Wirtschaftsprüfer Wirtschaftsprüfer
(German Certified (German Certified
Public Accountant) Public Accountant)
Auditors’ Report