Type af revisorbistand:Revisionspåtegning
Navn på revisionsvirksomhed:Redmark, Godkendt Revisionspartnerselskab
Revisionsvirksomhedens CVR-nr.:29442789
Beskrivelse af revisor:statsautoriseret revisor
Virksomhedens regnskabsklasse:Regnskabsklasse B
Grundlag for konklusion (revision):Basis for Adverse Opinion
The annual financial statements have been prepared on the assumption of a going concern. As stated in note 1, the company's equity owners disagree on the basis, principles, and terms for the settlement of the company's debt to the equity owners, which is recognized as 7. 2 million on the balance sheet date. Therefore, we reserve the right to state that the annual financial statements have been prepared on the assumption of a going concern.
We conducted our audit in accordance with International Standards on Auditing (ISAs) and the 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 our report. We are independent of the Company 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 opinion.
Konklusion (revision):We have audited the financial statements of 3manager A/S for the financial year 1 January - 31 December 2022, which comprise income statement, balance sheet, notes and a summary of significant accounting policies, for the Company. The financial statements are prepared under the Danish Financial Statements Act.
In our opinion, because of the significance of the matter discussed in the “Basis for Adverse Opinion” section of our report, the financial statements do not give a true and fair view of the financial position of the Company at 31 December 2022, and of the results of the Company's operations for the financial year 1 January - 31 December 2022 in accordance with the Danish Financial Statements Act.
Udtalelse om ledelsesberetningen (revision):Statement on Management’s Review
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 Financial Statements Act.
As stated in the section 'Basis for Adverse Opnion,' our conclusion on the annual financial statements is modified due to the fact that the financial statements are prepared on the assumption of a going concern, as the company's equity owners do not agree on the basis, principles, and terms for the settlement of the company's debt to the equity owners. We have concluded that, for the same reason, the management report contains material misstatements regarding the elements affected by the assumption of a going concern.
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