DHL 2014 Annual Report Download - page 220

INDEPENDENT AUDITOR’S
REPORT
To Deutsche Post 
Report on the Consolidated Financial Statements
We have audited the consolidated nancial statements of Deutsche
Post , Bonn, and its subsidiaries, which comprise 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, for the busi-
ness year from  January to  December .
  ’   
 
e Board of Management of Deutsche Post , Bonn, is respon-
sible for the preparation of these consolidated nancial statements.
is responsibility includes that these consolidated nancial state-
ments are prepared in accordance with the International Financial
Reporting Standards, as adopted by the , and the additional
requirements of German commercial law pursuant to  (Article)
 a Abs. (paragraph)   (“Handelsgesetzbuch”: German Com-
mercial Code) and that these consolidated nancial statements
give a true and fair view of the net assets, nancial position and
results of operations of the group in accordance with these require-
ments. e Board of Management is also responsible for the inter-
nal controls as the Board of Management determines are necessary
to enable the preparation of consolidated nancial statements that
are free from material misstatement, whether due to fraud or error.
’ 
Our responsibility is to express an opinion on these consolidated
nancial statements based on our audit. We conducted our audit
in accordance with    and German generally accepted
standards for the audit of nancial statements promulgated by the
Institut der Wirtschasprüfer (Institute of Public Auditors in Ger-
many)  and additionally observed the International Stand-
ards on Auditing . Accordingly, we are required to comply
with ethical requirements and plan and perform the audit to ob-
tain reasonable assurance about whether the consolidated nancial
statements are free from material misstatement.
An audit involves performing audit procedures to obtain audit
evidence about the amounts and disclosures in the consolidated
nan cial statements. e selection of audit procedures depends on
the auditor’s professional judgment. is includes the assess ment
of the risks of material misstatement of the consolidated nancial
statements, whether due to fraud or error. In assessing those risks,
the auditor considers the internal control system relevant to the
entity’s preparation of consolidated nancial statements that give
a true and fair view. e aim of this is to plan and perform audit
procedures that are appropriate in the given circumstances, but not
for the purpose of expressing an opinion on the eectiveness of the
group’s internal control system. An audit also includes evaluating
the appropriateness of accounting policies used and the reason-
ableness of accounting estimates made by the Board of Management,
as well as evaluating the overall presentation of the consolidated
nancial statements.
We believe that the audit evidence we have obtained is su-
cient and appropriate to provide a basis for our audit opinion.
 
According to   Abs.  Satz (sentence)  , we state that our
audit of the consolidated nancial statements has not led to any
reservations.
In our opinion based on the ndings of our audit, the con-
solidated nancial statements comply, in all material respects, with
 s, as adopted by the , and the additional requirements of
German commercial law pursuant to   a Abs.   and give
a true and fair view of the net assets and nancial position of
the Group as at  December  as well as the results of oper-
ations for the business year then ended, in accordance with these
requirements.
Report on the Group Management Report
We have audited the group management report of Deutsche
Post, Bonn, for the business year from  January to  Decem-
ber . e Board of Management of Deutsche Post , Bonn, is
responsible for the preparation of the group management report
in accordance with the requirements of German commercial law
applicable pursuant to   a Abs.  . We conducted our audit in
accordance with   Abs.   and German generally accepted
standards for the audit of the group management report prom-
ulgated by the Institut der Wirtschasprüfer (Institute of Public
Auditors in Germany) . Accordingly, we are required to plan
and perform the audit of the group management report to obtain
reasonable assurance about whether the group management report
is consistent with the consolidated nancial statements and the
audit ndings, as a whole provides a suitable view of the Group’s
position and suitably presents the opportunities and risks of future
development.
According to   Abs.  Satz   we state, that our audit
of the group management report has not led to any reservations.
In our opinion based on the ndings of our audit of the consol-
idated nancial statements and group management report, the
group management report is consistent with the consolidated
nancial statements, 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
Wirtschasprüfungsgesellscha
Gerd Eggemann Dietmar Prümm
Wirtschasprüfer Wirtschasprüfer
(German Public Auditor) (German Public Auditor)
Deutsche Post  Group —  Annual Report
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