DHL 2015 Annual Report Download - page 214

Deutsche Post  Group —  Annual Report
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 business year from  January to  December .
  ’   
 
e Board of Management of Deutsche Post , Bonn, is respon-
s ible 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 re-
quirements of German commercial law pursuant to  (Article) a
Abs. (paragraph)   (“Handelsgesetzbuch”: German Commercial
Code) and that these consolidated nancial statements give a true
and fair view of the net assets, nancial position and results of op-
erations of the group in accordance with these requirements. e
Board of Management is also responsible for the internal 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 stand-
ards 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 . Accordingly, we are required to comply with ethical
requirements and plan and perform the audit to obtain 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
nancial statements. e selection of audit procedures depends on
the auditor’s professional judgment. is includes the assessment 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 reasonable-
ness of accounting estimates made by the Board of Management, as
well as evaluating the overall presentation of the consolidated nan-
cial 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 consoli-
dated nancial statements comply, in all material respects, with
s, as adopted by the , and the additional requirements of Ger-
man 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 operations for the busi-
ness 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  December .
e Board of Management of Deutsche Post , Bonn, is respon-
sible for the preparation of the group management report in accord-
ance with the requirements of German commercial law applicable
pursuant to  a Abs.  . We conducted our audit in accord-
ance with   Abs.   and German generally accepted stand-
ards for the audit of the group management report promulgated 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 as-
surance 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 consolidated
nancial statements and group management report, the group
manage ment report is consistent with the consolidated nancial
statements, as a whole provides a suitable view of the Group’s posi-
tion and suitably presents the opportunities and risks of future
development.
Düsseldorf,  March 
PricewaterhouseCoopers
Aktiengesellscha
Wirtschasprüfungsgesellscha
Gerd Eggemann Dietmar Prümm
Wirtschasprüfer Wirtschasprüfer
(German Public Auditor) (German Public Auditor)
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