Unilever 2009 Annual Report Download - page 80

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Auditor’s report Netherlands
Unilever Annual Report and Accounts 2009 77
Independent auditor’s report to the shareholders
of Unilever N.V.
Report on the consolidated financial statements
We have audited the consolidated financial statements which are
part of the Annual Report 2009 of the Unilever Group for the year
ended 31 December 2009 which comprise the consolidated
income statement, consolidated balance sheet, consolidated cash
flow statement, consolidated statement of comprehensive income,
consolidated statement of changes in equity and the related notes
on pages 79 to 128 and 131 to 132.
We have reported separately on the company accounts of Unilever
N.V. for the year ended 31 December 2009.
Directors’ responsibility
The Directors are responsible for the preparation and fair
presentation of the consolidated financial statements in
accordance with International Financial Reporting Standards as
adopted by the European Union and as issued by the International
Accounting Standards Board and with Part 9 of Book 2 of the
Netherlands Civil Code, and for the preparation of the Report of
the Directors in accordance with Part 9 of Book 2 of the
Netherlands Civil Code. This responsibility includes: designing,
implementing and maintaining internal control relevant to the
preparation and fair presentation of the consolidated financial
statements that are free from material misstatement, whether due
to fraud or error; selecting and applying appropriate accounting
policies; and making accounting estimates that are reasonable in
the circumstances.
Auditor’s responsibility
Our responsibility is to express an opinion on the consolidated
financial statements based on our audit. We conducted our audit
in accordance with Dutch law. This law requires that we comply
with ethical requirements and plan and perform the audit to
obtain reasonable assurance whether the consolidated financial
statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence
about the amounts and disclosures in the consolidated financial
statements. The procedures selected depend on the auditor’s
judgement, including the assessment of the risks of material
misstatement of the consolidated financial statements, whether
due to fraud or error. In making those risk assessments, the
auditor considers internal control relevant to the entity’s
preparation and fair presentation of the consolidated 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. An audit also includes evaluating the appropriateness of
accounting policies used and the reasonableness of accounting
estimates made by the Directors, as well as evaluating the overall
presentation of the consolidated 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 consolidated financial statements give a true
and fair view of the financial position of the Unilever Group as at
31 December 2009, and of its result and its cash flows for the year
then ended in accordance with International Financial Reporting
Standards as adopted by the European Union and as issued by the
International Accounting Standards Board and
with Part 9 of Book 2 of the Netherlands Civil Code.
Report on other legal and regulatory requirements
Pursuant to the legal requirement under 2:393 sub 5 part f
of the Netherlands Civil Code, we report, to the extent of our
competence, that the Report of the Directors is consistent with the
consolidated financial statements as required by 2:391 sub 4 of
the Netherlands Civil Code.
Rotterdam, The Netherlands, 2 March 2010
PricewaterhouseCoopers Accountants N.V.
R A J Swaak RA