Type af revisorbistand:Revisionspåtegning
Navn på revisionsvirksomhed:BDO Statsautoriseret revisionsaktieselskab
Revisionsvirksomhedens CVR-nr.:20222670
Beskrivelse af revisor:State Authorized Public Accountant
Virksomhedens regnskabsklasse:Regnskabsklasse B
Grundlag for konklusion (revision):Basis for OpinionWe conducted our audit in accordance with International Standards on Auditing (ISAs) and the addi-tional requirements applicable in Denmark. Our responsibilities under those standards and require-ments are further described in the “Auditor’s Responsibilities for the Audit of the financial state-ments section of our report. We are independent of the Company in accordance with the Interna-tional Ethics Standards Board for Accountants’ International Code of Ethics for Professional Account-ants (including International Independence Standards) (IESBA Code), together with the ethical re-quirements that are relevant to our audit of the financial statements in Denmark, and we have ful-filled our other ethical responsibilities in accordance with these requirements and the IESBA Code. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basisfor our opinion.
Konklusion (revision):OpinionWe have audited the Financial Statements of Moodagent A/S (“the Company”) for the financial year 1January - 31 December 2023, which comprise the statements of income, comprehensive loss, financialposition, changes in equity and cash flow statement as well as notes including summary of significantaccounting policies. The financial statements are prepared in accordance with the IFRS AccountingStandards as adopted by the EU and additional disclosure requirements in the Danish Financial State-ments ActIn our opinion, the Financial Statements give a true and fair view of the financial position of the Com-pany at 31 December 2023, and of the results of its operations and cash flows for the financial year 1January - 31 December 2023 in accordance with theIFRS Accounting Standards as adopted by the EUand additional disclosure requirements in the Danish Financial Statements Act.
Udtalelse om ledelsesberetningen (revision):Statement on Management’s ReviewManagement is responsible for Management’s Review. Our opinion on the Financial Statements døs not cover Management’s Review, and we do not expressany form of assurance conclusion thereon. In connection with our audit of the Financial Statements, our responsibility is to read Management’sReview and, in doing so, consider whether Management’s Review is materially inconsistent with theFinancial Statements, or our knowledge obtained during the audit, or otherwise appears to be mate-rially misstated. Moreover, it is our responsibility to consider whether Management’s Review provides the informationrequired under the Danish Financial Statements Act. Based on the work we have performed; we conclude that Management’s Review is in accordance withthe Financial Statements and has been prepared in accordance with the requirements of the DanishFinancial Statements Act. We did not identify any material misstatement of Management’s Review.