DHL 2009 Annual Report Download - page 237

dence supporting the disclosures in the consolidated  nancial state-
ments and the group management report are examined primarily
on a test basis within the framework of the audit.  e audit includes
assessing the annual  nancial statements of those entities included
in consolidation, the determination of the entities to be included in
consolidation, the accounting and consolidation principles used and
signi cant estimates made by the Company’s Board of Management
as well as evaluating the overall presentation of the consolidated
 nan cial statements and the group management report. We believe
that our audit provides a reasonable basis for our opinion.
Our audit has not led to any reservations.
In our opinion based on the  ndings of our audit, the con-
solidated  nancial statements comply with the s as adopted by
the  and the additional requirements of German commercial law
pursuant to Section  a   and supplementary provisions of
the Articles of Incorporation and give a true and fair view of the net
assets,  nancial position and results of operations of the Group in
accordance with these requirements.  e group management report
is consistent with the consolidated  nancial statements and as a
whole provides a suitable view of the Group’s position and suitably
presents the opportunities and risks of future development.
Düsseldorf,  February 
PricewaterhouseCoopers
Aktiengesellscha (German Stock Corporation)
Wirtscha sprüfungsgesellscha
Klaus-Dieter Ruske Dietmar Prümm
Wirtscha sprüfer Wirtscha sprüfer
(German Public Auditor) (German Public Auditor)
AUDITOR’S REPORT
We audited the consolidated  nancial statements prepared
by Deutsche Post , Bonn, comprising the income statement and
the statement of comprehensive income, the balance sheet, the cash
 ow statement, the statement of changes in equity and the notes to
the consolidated  nancial statements, together with the group man-
agement report for the business year from  January to  December
.  e preparation of the consolidated  nancial statements and
the group management report in accordance with  s, as adopted
by the , and the additional requirements of German commer-
cial law pursuant to Section  a  , (“Handelsgesetzbuch”;
German Commercial Code) and supplementary provisions of the
Articles of Incorporation are the responsibility of the parent Com-
pany’s Board of Management. Our responsibility is to express an
opinion on the consolidated  nancial statements and on the group
management report based on our audit.
We conducted our audit of the consolidated  nancial state-
ments in accordance with Section   and German generally
accepted standards for the audit of  nancial statements promulgated
by the Institut der Wirtscha sprüfer (Institute of Public Auditors
in Germany) , and additionally observed the International
Standards on Auditing .  ose standards require that we plan
and perform the audit such that misstatements materially a ecting
the presentation of the net assets,  nancial position and results of op-
erations in the consolidated  nancial statements in accordance with
the applicable  nancial reporting framework and in the group man-
agement report are detected with reasonable assurance. Knowledge
of the business activities and the economic and legal environment of
the Group and expectations as to possible misstatements are taken
into account in the determination of audit procedures.  e e ective-
ness of the accounting-related internal control system and the evi-
Deutsche Post DHL Annual Report 
220