IPF årsrapport 2018 (eng) - Flipbook - Side 23
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• Evaluate the appropriateness of accounting
policies used by the management, and the
reasonableness of accounting estimates and
related disclosures made by management.
• Conclude on the appropriateness of
management’s use of the going-concern
basis of accounting in preparing the financial
statements, and whether, based on the audit
evidence obtained, a material uncertainty
exists in relation to events or conditions that
may cast significant doubt on the company’s
ability to continue as a going concern. If we
conclude that a material uncertainty exists,
we are required to draw attention in our
auditors’ report to the related disclosures in
the financial statements or, if such
disclosures are inadequate, to modify our
opinion. Our conclusions are based on the
audit evidence obtained up to the date of our
auditors’ report. However, future events or
conditions may cause the company to cease
to continue as a going concern.
• Evaluate the overall presentation, structure
and content of the financial statements,
including the disclosures in the notes, and
whether the financial statements represent
the underlying transactions and events in a
manner that gives a fair presentation.
We communicate with senior management
regarding, among other matters, the planned
scope and timing of the audit and significant audit
findings, including any significant deficiencies in
internal control that we identify during our audit.
We also submit a statement to senior
management expressing that we comply with all
ethical requirements regarding independence, and
we inform senior management about any
relationships or other matters that could
reasonably be expected to affect our
independence, and, where relevant, any
preventive measures taken.
Based on the matters communicated to senior
Management, we decide which matters were most
significant in our audit of the financial statements
for the current period. These matters constitute
central matters in the audit. We describe these
matters in our auditors’ report, unless legislation or
other regulations prevent such matters from being
disclosed to the public, or unless, in very rare
cases, we conclude that the matter should not be
communicated in our auditors’ report because the
negative consequences of this could reasonably
be expected to outweigh the benefits of disclosing
such matter to the public.
Hellerup, 6 March 2019
PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab
CVR no. 33 77 12 31
Per Rolf Larssen
State-Authorised Public Accountant
Stefan Vastrup
State-Authorised Public Accountant
mne no. 24822
mne no. 32126