Logitech 2010 Annual Report Download - page 232

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PricewaterhouseCoopers SA
avenue C.-F.-Ramuz 45
Case postale
1001 Lausanne
Switzerland
Phone [phone]
Fax [phone]
www.pwc.ch
Report of the Statutory Auditor
to the General Meeting of Logitech International S.A., Apples
Report of the statutory auditor on the financial statements
As statutory auditor, we have audited the financial statements of Logitech International S.A., which comprise
the balance sheet, statement of income and notes for the year ended March 31, 2010.
Board of Directors’ Responsibility
The Board of Directors is responsible for the preparation of the financial statements in accordance with the
requirements of Swiss law and the company’s articles of incorporation. This responsibility includes designing,
implementing and maintaining an internal control system relevant to the preparation of financial statements that
are free from material misstatement, whether due to fraud or error. The Board of Directors is further responsible
for selecting and applying appropriate accounting policies and making accounting estimates that are reasonable in
the circumstances.
Auditors’ Responsibility
Our responsibility is to express an opinion on these financial statements based on our audit. We conducted
our audit in accordance with Swiss law and Swiss Auditing Standards. Those standards require that we plan
and perform the audit to obtain reasonable assurance whether the financial statements are free from material
misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the
financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the
risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk
assessments, the auditor considers the internal control system relevant to the entity’s preparation of the financial
statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of
expressing an opinion on the effectiveness of the entity’s internal control system. An audit also includes evaluating
the appropriateness of the accounting policies used and the reasonableness of accounting estimates made, as well as
evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained
is sufficient and appropriate to provide a basis for our audit opinion.
Opinion
In our opinion, the financial statements for the year ended March 31, 2010 comply with Swiss law and the
company’s articles of incorporation.