Annual Financial Statements for the year ended 30 June 2021 0 - Book - Page 18
SASOL LIMITED GROUP
Independent auditor’s report continued
The directors are responsible for the other information. The other information comprises the information included in the document titled
“Sasol Limited Annual Financial Statements for the year ended 30 June 2021”, which includes the Directors’ Report, the Report of the Audit
Committee and the Certificate of the Company Secretary as required by the Companies Act of South Africa, which we obtained prior to the
date of this auditor’s report, and the documents titled “Sasol Limited Integrated Report for the year ended 30 June 2021”, “Sasol Limited
Sustainability Report for the year ended 30 June 2021” and “Sasol Limited Climate Change Report for the year ended 30 June 2021”, which
are expected to be made available to us after that date. The other information does not include the consolidated or the separate financial
statements and our auditor’s report thereon.
Our opinion on the consolidated and separate financial statements does not cover the other information and we do not and will not express
an audit opinion or any form of assurance conclusion thereon.
In connection with our audit of the consolidated and separate financial statements, our responsibility is to read the other information
identified above and, in doing so, consider whether the other information is materially inconsistent with the consolidated and separate
financial statements or our knowledge obtained in the audit, or otherwise appears to be materially misstated.
If, based on the work we have performed on the other information that we obtained prior to the date of this auditor’s report, we conclude
that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.
Responsibilities of the directors for the consolidated and separate financial
The directors are responsible for the preparation and fair presentation of the consolidated and separate financial statements in accordance
with International Financial Reporting Standards and the requirements of the Companies Act of South Africa, and for such internal control as
the directors determine is necessary to enable the preparation of consolidated and separate financial statements that are free from material
misstatement, whether due to fraud or error.
In preparing the consolidated and separate financial statements, the directors are responsible for assessing the Group and the Company’s
ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of
accounting unless the directors either intend to liquidate the Group and/or the Company or to cease operations, or have no realistic
alternative but to do so.
Auditor’s responsibilities for the audit of the consolidated and separate
Our objectives are to obtain reasonable assurance about whether the consolidated and separate financial statements as a whole are
free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable
assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs will always detect a material
misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate,
they could reasonably be expected to influence the economic decisions of users taken on the basis of these consolidated and separate
As part of an audit in accordance with ISAs, we exercise professional judgement and maintain professional scepticism throughout the audit.
• Identify and assess the risks of material misstatement of the consolidated and separate financial statements, whether due to fraud or
error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to
provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from
error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
• Obtain an understanding of internal control relevant to the audit 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 Group’s and the Company’s internal control.
• Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made
by the directors.
• Conclude on the appropriateness of the directors’ use of the going concern basis of accounting and, based on the audit evidence obtained,
whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Group’s and 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 auditor’s
report to the related disclosures in the consolidated and separate 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 auditor’s report. However, future events or
conditions may cause the Group and/or Company to cease to continue as a going concern.
• Evaluate the overall presentation, structure and content of the consolidated and separate financial statements, including the disclosures,
and whether the consolidated and separate financial statements represent the underlying transactions and events in a manner that
achieves fair presentation.
• Obtain sufficient appropriate audit evidence regarding the financial information of the entities or business activities within the Group to
express an opinion on the consolidated financial statements. We are responsible for the direction, supervision and performance of the
group audit. We remain solely responsible for our audit opinion.
We communicate with the directors 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.
Sasol Annual Financial Statements 2021