Unilever 2004 Annual Report Download - page 98
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Unilever Annual Report and Accounts 2004 95
Auditors’ report
United States
Report of the independent registered public accounting
firms to the shareholders of Unilever N.V. and Unilever PLC
We have audited the accompanying consolidated balance sheets
of the Unilever Group, Unilever N.V. and Unilever PLC as of
31 December 2004 and 2003, and the related consolidated
profit and loss accounts, cash flow statements and statements
of total recognised gains and losses for each of the three years in
the period ended December 31, 2004. These financial statements
are the responsibility of the companies’ management. Our
responsibility is to express an opinion on these financial
statements based on our audits.
We conducted our audits in accordance with the standards of
the Public Company Accounting Oversight Board (United States).
Those standards require that we plan and perform the audit to
obtain reasonable assurance about whether the financial
statements are free of material misstatement. An audit includes
examining, on a test basis, evidence supporting the amounts and
disclosures in the financial statements. An audit also includes
assessing the accounting principles used and significant estimates
made by management, as well as evaluating the overall financial
statement presentation. We believe that our audits provide a
reasonable basis for our opinion.
In our opinion, the consolidated financial statements referred to
above present fairly, in all material respects, the financial position
of the Unilever Group, Unilever N.V. and Unilever PLC at
31 December 2004 and 2003, and the results of their operations
and their cash flows for each of the three years in the period
ended 31 December 2004, in conformity with applicable
Netherlands and United Kingdom law and United Kingdom
accounting standards.
Applicable Netherlands and United Kingdom law and United
Kingdom accounting standards vary in certain significant respects
from accounting principles generally accepted in the United States
of America. Information relating to the nature and effect of such
differences is presented in the determination of net profit and
capital and reserves as shown on pages 154 and 155.
PricewaterhouseCoopers Accountants N.V.
Rotterdam, The Netherlands
As auditors of Unilever N.V.
PricewaterhouseCoopers LLP
London, United Kingdom
As auditors of Unilever PLC
1 March 2005