Type af revisorbistand:Revisionspåtegning
Navn på revisionsvirksomhed:Deloitte Statsautoriseret Revisionspartnerselskab
Revisionsvirksomhedens CVR-nr.:33963556
Beskrivelse af revisor:State Authorised Public Accountant
Virksomhedens regnskabsklasse:Regnskabsklasse C, mellemstor virksomhed
Grundlag for konklusion (revision):As stated in notes 1 and 3, the company's financial statements in 2022 were affected by data loss in the ERP system caused by the company's software supplier. Registrations related to the company's inventories have been based on manual processes and registrations during the period after the loss of data. Reliable valuation of the account balance Manufactured goods and goods for sale is dependent on accurate and complete records related to costs incurred, including indirect production costs. In addition, fluctuating purchase prices over the second half of 2022 have complicated the manual calculation of inventory value. As a result of these factors, it has not been possible to obtain sufficient and appropriate audit evidence for the account balance Manufactured goods and goods for sale.
Furthermore, the data loss in the ERP system has meant that management has not been able to provide a detailed basis for account balances in the income statement. Consequently, it has not been possible to obtain sufficient and appropriate audit evidence for the distribution between the account balances included in the income statement, in particular the distribution between Revenue and Production costs.
A possible shift between the account balances included in income statement and the possible impact of the uncertainty regarding the valuation of Manufactured goods and goods for resale, is not expected to have a significant impact on Gross profit/loss.
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 Entity in accordance with the International Ethics Standards Board for
Accountants’ International Code of Ethics for Professional Accountants (IESBA Code) and the additional ethical
requirements applicable in Denmark, and we have fulfilled 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 basis
for our qualified opinion.
Konklusion (revision):We have audited the financial statements of Advanced Industries Packaging A/S for the financial year 01. 01. 2022 - 31. 12. 2022, which comprise the income statement, balance sheet, statement of changes in equity, cash flow statement and notes, including a
summary of significant accounting policies. The financial statements are prepared in accordance with the Danish Financial Statements Act.
In our opinion, except for the possible effect of the matter described in the "Basis for qualified opinion" section, the financial statements give a true and fair view of the Entity’s financial position at 31. 12. 2022 and of the results of its operations and cash flows for the financial year 01. 01. 2022 - 31. 12. 2022 in accordance with the Danish Financial Statements Act.
Udtalelse om ledelsesberetningen (revision):Management is responsible for the management commentary.
Our opinion on the financial statements døs not cover the management commentary, 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 the management
commentary and, in doing so, consider whether the management commentary is materially inconsistent with
the financial statements or our knowledge obtained in the audit or otherwise appears to be materially
misstated.
Moreover, it is our responsibility to consider whether the management commentary provides the information
required under the Danish Financial Statements Act. Based on the work we have performed, we conclude that the management commentary is in accordance with
the financial statements and has been prepared in accordance with the requirements of the Danish Financial
Statements Act. We did not identify any material misstatement of the management commentary.
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