Unilever 2013 Annual Report Download - page 89

We believe that the audit evidence we have obtained is sufficient
and appropriate to provide a basis for our audit opinion.
OPINION WITH RESPET TO THE ONSOLIDATED
FINANIAL STATEMENTS
In our opinion, the consolidated financial statements give a true
and fair view of the financial position of Unilever Group as at
31December 2013, 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 Dutch Civil Code.
SEPARATE REPORT ON OMPANY AOUNTS
We have reported separately on the company accounts of Unilever
N.V. for the year ended 31 December 2013.
OVERVIEW OF OUR AUDIT APPROAH
For an overview of our joint audit approach, which includes
certain thresholds set for materiality, an overview of the scope of
our audit and areas of particular audit focus, we refer to the
paragraph ‘Overview of our audit approach’ in the Independent
Auditor’s Report to the Members of Unilever PLC as set out on
page87.
REPORT ON OTHER LEAL AND REULATORY
REQUIREMENTS
Pursuant to the legal requirement under Section 2: 393 sub 5 at
eand f of the Dutch Civil Code, we have no deficiencies to report
as a result of our examination whether the Report of the Directors
(comprising the sections Strategic Report and Governance), to the
extent we can assess, has been prepared in accordance with Part
9 of Book 2 of this Code, and whether the information as required
under Section 2: 392 sub 1 at b-h has been annexed. Further we
report that the Report of the Directors, to the extent we can
assess, is consistent with the consolidated financial statements
as required by Section 2: 391 sub 4 of the Dutch CivilCode.
Amsterdam, 4 March 2014
PricewaterhouseCoopers Accountants N.V.
Orgnal has been sgned by P J van Merlo RA
INDEPENDENT AUDITOR’S REPORT
TO: THE GENERAL MEETING OF UNILEVER N.V.
REPORT ON THE CONSOLIDATED FINANCIAL STATEMENTS
We have audited the accompanying consolidated financial
statements 2013 as set out on pages 90 to 135 which are part of
the Annual Report and Accounts 2013 of the Unilever Group for
the year ended 31 December 2013, which comprise the
consolidated income statement, consolidated statement of
comprehensive income, consolidated statement of changes in
equity, consolidated balance sheet, consolidated cash flow
statement and the notes to the consolidated financial statements,
comprising a summary of significant accounting policies and
other explanatory information.
DIRECTORS’ RESPONSIBILITY
The Directors are responsible for the preparation and fair
presentation of these 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
Dutch Civil Code, and for the preparation of the Report of the
Directors in accordance with Part 9 of Book 2 of the Dutch Civil
Code. Furthermore, the Directors are responsible for such
internal control as they determine is necessary to enable the
preparation of the consolidated financial statements that are free
from material misstatement, whether due to fraud or error.
AUDITOR’S RESPONSIBILITY
Our responsibility is to express an opinion on these consolidated
financial statements based on our audit. We conducted our audit
in accordance with Dutch law, including the Dutch Standards on
Auditing. This requires that we comply with ethical requirements
and plan and perform the audit to obtain reasonable assurance
about 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 company’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 company’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.
86 Unlever Annual Report and Accounts 2013Fnancal statements
INDEPENDENT AUDITOR’S REPORT
NETHERLANDS