Type af revisorbistand:Revisionspåtegning
Navn på revisionsvirksomhed:BUUS JENSEN, Statsautoriserede revisorer
Revisionsvirksomhedens CVR-nr.:16119040
Beskrivelse af revisor:Statsautoriseret revisor
Virksomhedens regnskabsklasse:Regnskabsklasse B
Grundlag for konklusion (revision):Basis for Qualified conclusion
The development projects included in the company´s opening balance for 2023 døs not meet the criteria for capitalizing the costs according to the Danish Financial Statement Act. The company has not been able to present us with proper documentation regarding the costs included and the expected cash flow arisen from each individual project. The Company has recorded costs amounting to 1,313,621 DKK. In our opinion the costs should have been recorded in the profit and loss accounts in 2021.
In our opinion the Company should not have capitalized the development costs in 2022 that is recognized in the assets with 1,049,621 DKK hence there should not have been any depreciation recorded with 264,000 DKK. The effect on the result and equity would as a result be reduced with respectively 1,049,621 DKK and 1,049,621 DKK.
The Company´s development projects for 2023 are recorded in the assets with 785. 621 DKK after depreciation of 528,000 DKK. In our opinion the Company døs not meet the criteria for capitalizing the development projects. In our opinion the costs should have been recorded in the profit and loss accounts. The effect on the result and equity would as a result be reduced with respectively 785. 621 DKK and 78. 621 DKK.
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 adesso Denmark ApS for the financial year 1 January - 31 December 2023, which comprise income statement, balance sheet, statement of changes in equity, 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, except for the effects of the matter described in the “Basis for Qualified Opinion” section of our report, the financial statements give a true and fair view of the financial position of the Company at 31 December 2023, and of the results of the Company's operations for the financial year 1 January - 31 December 2023 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.
Based on the work we have performed, we conclude that Management’s Review is in accordance with the financial statements and has been prepared in accordance with the requirements of the Danish Financial Statement Act. We did not identify any material misstatement of Management’s Review.
LoginOpret gratis brugere-conomic integration