Saab 2014 Annual Report Download - page 136

AUDITOR’S REPORT
REPORT ON THE ANNUAL ACCOUNTS AND
CONSOLIDATED ACCOUNTS
We have audited the annual accounts and consolidated
accounts of Saab AB (publ) for the year 2014, except
for the corporate governance statement on pages
54–62. e annual accounts and consolidated
accounts of the company are included in the printed
version of this document on pages 40–131.
Responsibilities of the Board of Directors and the
Managing Director for the annual accounts and
consolidated accounts
e Board of Directors and the Managing Director
are responsible for the preparation and fair presenta-
tion of these annual accounts in accordance with the
Annual Accounts Act, and of the consolidated
accounts in accordance with International Financial
Reporting Standards, as adopted by the EU, and the
Annual Accounts Act, and for such internal control as
the Board of Directors and the Managing Director
determine is necessary to enable the preparation of
annual accounts and consolidated accounts that are
free from material misstatement, whether due to
fraud or error.
Auditor’s responsibility
Our responsibility is to express an opinion on these
annual accounts and consolidated accounts based on
our audit. We conducted our audit in accordance with
International Standards on Auditing and generally
accepted auditing standards in Sweden. ose stan-
dards require that we comply with ethical require-
ments and plan and perform the audit to obtain
reasonable assurance about whether the annual
accounts and consolidated accounts are free from
material misstatement.
An audit involves performing procedures to
obtain audit evidence about the amounts and disclo-
sures in the annual accounts and consolidated
accounts. e procedures selected depend on the
auditor’s judgement, including the assessment of the
risks of material misstatement of the annual accounts
and consolidated accounts, whether due to fraud or
error. In making those risk assessments, the auditor
considers internal control relevant to the company’s
preparation and fair presentation of the annual
accounts and consolidated accounts in order to
design audit procedures that are appropriate in the
circumstances, but not for the purpose of expressing
an opinion on the eectiveness of the company’s
internal control. An audit also includes evaluating the
appropriateness of accounting policies used and the
reasonableness of accounting estimates made by the
Board of Directors and the Managing Director, as
well as evaluating the overall presentation of the
annual accounts and consolidated accounts.
We believe that the audit evidence we have obtai-
ned is sucient and appropriate to provide a basis for
our audit opinion.
Opinions
In our opinion, the annual accounts have been prepa-
red in accordance with the Annual Accounts Act and
present fairly, in all material respects, the nancial
position of the parent company as of 31 December
2014 and of its nancial performance and its cash
ows for the year then ended in accordance with the
Annual Accounts Act. e consolidated accounts
have been prepared in accordance with the Annual
Accounts Act and present fairly, in all material
respects, the nancial position of the group as of
31December 2014 and of their nancial performance
and cash ows for the year then ended in accordance
with International Financial Reporting Standards, as
adopted by the EU, and the Annual Accounts Act.
Our opinion do not cover the corporate governance
statement on pages 54–62. e statutory administra-
tion report is consistent with the other parts of the
annual accounts and consolidated accounts.
We therefore recommend that the annual mee-
ting of shareholders adopt the income statement and
balance sheet for the parent company and the income
statement and statement of the nancial position for
the group.
To the annual meeting of the shareholders of Saab AB (publ), corporate
identity number 556036-0793
132 – SAAB ANNUAL REPORT 2014