Registered auditor’s responsibility
Our objective was to express an opinion, based on the conducted reasonable assurance engagement,
whether the consolidated financial statements prepared in the ESEF format were marked up,
in all material respects, with the requirements of the ESEF Regulation.
We conducted our engagement in accordance with the National Standard on Assurance Engagements
other than Audit and Review 3001pl - audit of financial statements prepared in the single electronic
reporting format (“KSUA 3001pl”) and where relevant with the National Standard on Assurance
Engagements 3000 (Z) in the wording of the International Standard on Assurance Services 3000
(revised) - ‘Assurance Engagements other than Audits and Reviews of Historical Financial Information’
a/s issued by the National Council of Statutory Auditors (KSUA 3000(Z))
.
These standards require that
we comply with ethical requirements, plan and perform procedures to obtain reasonable assurance
whether the consolidated financial statements in the ESEF format were marked up, in all material
aspects, in compliance with the specified criteria.
Reasonable assurance is a high level of assurance, but it does not guarantee that the service
performed in accordance with KSUA 3001pl and KSUA 3000 (Z) will always detect the existing
material misstatement (significant non-compliance with the requirements).
The selection of the procedures depend on the auditor's judgement, including the auditor's
assessment of the risk of material misstatements, whether due to fraud or error. In performing
the assessments of this risk, the auditor shall consider the internal control related to the preparation of
the consolidated financial statements in the ESEF format and its marking-up in order to plan
appropriate procedures to provide the auditor with sufficient evidence appropriate to
the circumstances. The assessment of the functioning of the internal control system was not carried
out in order to express an opinion on the effectiveness of its operation.
Quality control and ethical requirements
We apply the provisions of the regulation of the National Council of Statutory Auditors with regard to
internal quality control in the wording of International Standard on Quality Control 1 and accordingly
maintain a comprehensive system of quality control including documented policies and procedures
regarding compliance with ethical requirements, professional standards and applicable legal and
regulatory requirements.
We comply with the independence and other ethical requirements of the International Code of Ethics
for Professional Accountants (including International Independence Standards) issued by
the International Ethics Standards Board for Accountants and as adopted by resolution of
the National Council of Statutory Auditors, which is founded on fundamental principles of integrity,
objectivity, professional competence and due care, confidentiality and professional behaviour
.
Summary of work done
Our planned and performed procedures were aimed at obtaining reasonable assurance whether
the consolidated financial statements in the ESEF format were marked-up, in all material aspects,
in compliance with the applicable requirements. Our procedures included in particular:
•
understand the internal controls and processes specific to the use of the Electronic Reporting
Format for the consolidated financial statements, including the use of XHTML format and labelling
of the consolidated financial statements,
•
reconciliation, on a selected sample, of tagged information contained in the consolidated financial
statements in the ESEF format to the audited consolidated financial statements,