Type af revisorbistand:Revisionspåtegning
Navn på revisionsvirksomhed:inforevision statsautoriseret revisionsaktieselskab
Revisionsvirksomhedens CVR-nr.:19263096
Beskrivelse af revisor:
Virksomhedens regnskabsklasse:Regnskabsklasse B
Grundlag for konklusion (revision):The management has chosen not to address a significant error concerning previous years due to misclassification of other operating income. The company has recognized t. kr. 1. 507 in the financial year 2022/23 as other operating income, despite t. kr. 1. 332 has been expensed in financial years 2019/20 - 2021/22. It is our opinion that the income is related to prior years and should have been recognized and treated as a significant error previous year. In our opinion, the non-recognition and non-periodization of this significant error related to previous years døs not provide a true and fair view of the company's activities for the financial year, which is contrary to the Annual Accounts Act, and, therefore, we express a qualified opinion for this. We conducted our audit in accordance with International Standards on Auditing (ISAs) and additional requirements applicable in Denmark. Our responsibilities under those standards and requirements are further described in the "Auditor’s responsibilities for the audit of the financial statements" section of this auditor’s report. We are independent of the company in accordance with the International Ethics Standards Board of Accountants' Code of Ethics for Professional Accountants (IESBA Code) and the additional requirements applicable in Denmark, and we have fulfilled our other ethical responsibilities in accordance with these requirements and IESBA Code. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our Qualified opinion.
Konklusion (revision):We have audited the financial statements of Partnerservice Hver Gang A/S for the financial year 1 August 2022 - 31 July 2023, which comprise a summary of significant accounting policies, income statement, balance sheet, statement of changes in equity and notes. The financial statements are prepared under the Danish Financial Statements Act.
In our opinion, the financial statements, except for the effects of the matter described in the Basis for Qualified opinion section of our report, give a true and fair view of the company's financial position as at 31 July 2023 and of the results of the company's operations for the financial year 1 August 2022 - 31 July 2023 in accordance with the Danish Financial Statements Act.
Udtalelse om ledelsesberetningen (revision):Management is responsible for Management’s Review. Our opinion on the financial statements døs not cover Management’s Review, and we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read Management’s Review and, in doing so, consider whether Management’s Review is materially inconsistent with the financial statements or our knowledge obtained during the audit, or otherwise appears to be materially misstated. Moreover, it is our responsibility to consider whether Management’s Review provides the information required under the Danish Financials Statements Act. As described in Basis for Qualified Opinion section of our report, our opinion on the financial statements is modified due to due to non-recognition of significant errors relating to previous years, which is why the accrual of other operating income is incorrect. Except from the above and based on our work performed, in our opinion, Management's review is in accordance with the financial statements, and is prepared in accordance with the Danish Financial Statements.
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