Unilever 2014 Annual Report Download - page 99
Download and view the complete annual report
Please find page 99 of the 2014 Unilever annual report below. You can navigate through the pages in the report by either clicking on the pages listed below, or by using the keyword search tool below to find specific information within the annual report.Ths page sets out the responsbltes of KPM Accountant NV
as referred to n the audt opnon on pages 79 to 83
OUR RESPONSIBILITIES FOR THE AUDIT OF THE
FINANCIAL STATEMENTS
Our obectve s to plan and perform the audt assgnment
n a manner that allows us to obtan suffcent and approprate
audt evdence for our opnon
Our audt has been performed wth a hgh, but not absolute,
level of assurance, whch means we may not have detected
all errors and fraud
We have exercsed professonal udgement and have mantaned
professonal skeptcsm throughout the audt, n accordance wth
Dutch Standards on Audtng, ethcal requrements and
ndependence requrements
Our audt ncluded eg
• Identfyng and assessng the rsks of materal msstatement
of the fnancal statements, whether due to fraud or error,
desgnng and performng audt procedures responsve to
those rsks, and obtanng audt evdence that s suffcent and
approprate to provde a bass for our opnon The rsk of not
detectng a materal msstatement resultng from fraud s
hgher than for one resultng from error, as fraud may nvolve
colluson, forgery, ntentonal omssons, msrepresentatons,
or the overrde of nternal control
• Obtanng an understandng of nternal control relevant to the
audt n order to desgn audt procedures that are approprate
n the crcumstances, but not for the purpose of expressng an
opnon on the effectveness of the company’s nternal control
• Evaluatng the approprateness of accountng polces used
and the reasonableness of accountng estmates and related
dsclosures made by management
• oncludng on the approprateness of management’s use of
the gong concern bass of accountng, and based on the audt
evdence obtaned, whether a materal uncertanty exsts
related to events or condtons that may cast sgnfcant doubt
on the company’s ablty to contnue as a gong concern If we
conclude that a materal uncertanty exsts, we are requred
to draw attenton n our audtor’s report to the related
dsclosures n the fnancal statements or, f such dsclosures
are nadequate, to modfy our opnon Our conclusons are
based on the audt evdence obtaned up to the date of our
audtor’s report However, future events or condtons may
cause the company to cease to contnue as a gong concern
• Evaluatng the overall presentaton, structure and content
of the fnancal statements, ncludng the dsclosures and
• Evaluatng whether the fnancal statements represent the
underlyng transactons and events n a manner that acheves
far presentaton
We communcate wth the Audt ommttee regardng, among
other matters, the planned scope and tmng of the audt and
sgnfcant audt fndngs, ncludng any sgnfcant fndngs n
nternal control that we dentfy durng our audt
We provde the Audt ommttee wth a statement that we
have compled wth relevant ethcal requrements regardng
ndependence, and to communcate wth them all relatonshps
and other matters that may reasonably be thought to bear on
our ndependence, and where applcable, related safeguards
From the matters communcated wth the Audt ommttee, we
determne those matters that were of most sgnfcance n the audt
of the fnancal statements of the current perod and are therefore
the key audt matters We descrbe these matters n our audtor’s
report unless law or regulaton precludes publc dsclosure about
the matter or when, n extremely rare crcumstances, not
communcatng the matter s n the publc nterest
136 Unilever Annual Report and Accounts 2014Financial statements
RESPONSIBILITIES OF KPM AOUNTANTS NV