Type af revisorbistand:Revisionspåtegning
Navn på revisionsvirksomhed:Grant Thorton, statsautoriseret revisionspartnerselskab
Revisionsvirksomhedens CVR-nr.:34209936
Beskrivelse af revisor:State Authorized Public Accountant
Virksomhedens regnskabsklasse:Regnskabsklasse B
Grundlag for konklusion (revision):Basis for opinion
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 Auditors Responsibilities for the Audit of the Consolidated Financial Statements and the Parent Company Financial Statements section of our report. We are independent of the Group in accordance with the International Ethics Standards Board for 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 the IESBA Code. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Managements Responsibilities for the Consolidated Financial Statements and the Parent Company
Financial Statements
Management is responsible for the preparation of Consolidated Financial Statements and Parent Company Financial Statements that give a true and fair view in accordance with the Danish Financial Statements Act, and for such internal control as Management determines is necessary to enable the preparation of Consolidated Financial Statements and Parent Company Financial Statements that are free from material misstatement, whether due to fraud or error.
In preparing the Consolidated Financial Statements and the Parent Company Financial Statements, Management is responsible for assessing the Groups and the Parent Companys ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting in preparing the Consolidated Financial Statements and the Parent Company Financial Statements unless Management either intends to liquidate the Group or the Company or to cease operations, or has no realistic alternative but to do so.
INDEPENDENT AUDITORS AUDITREPORT, continued
Auditors Responsibilities for the Audit of the Consolidated Financial Statements and the Parent
Company Financial Statements
Our objectives are to obtain reasonable assurance about whether the Consolidated Financial Statements
and the Parent Company Financial Statements as a whole are free from material misstatement, whether
due to fraud or error, and to issue an auditors report that includes our opinion. Reasonable assurance is
a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs and the
additional requirements applicable in Denmark will always detect a material misstatement when it exists.
Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these Consolidated Financial Statements and Parent Company Financial Statements.
As part of an audit conducted in accordance with ISAs and the additional requirements applicable in Denmark, we exercise professional judgment and maintain professional skepticism throughout the audit.
We also:
* Identify and assess the risks of material misstatement of the Consolidated Financial Statements and the Parent Company Financial Statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
* Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Groups and the Parent Companys internal control.
* Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by Management.
* Conclude on the appropriateness of Managements use of the going concern basis of accounting in preparing the Consolidated Financial Statements and the Parent Company Financial Statements and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Groups and the Parent Companys ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditors report to the related disclosures in the Consolidated Financial Statements and the Parent Company Financial Statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditors report. However, future events or conditions may cause the Group and the Company to cease to continue as a going concern.
* Evaluate the overall presentation, structure and contents of the Consolidated Financial Statements
and the Parent Company Financial Statements, including the disclosures, and whether the Consolidated Financial Statements and the Parent Company Financial Statements represent the underlying transactions and events in a manner that gives a true and fair view.
* Obtain sufficient appropriate audit evidence regarding the financial information of the entities
or business activities within the Group to express an opinion on the Consolidated Financial Statements.
We are responsible for the direction, supervision and performance of the group audit. We remain solely responsible for our audit opinion.
INDEPENDENT AUDITORS AUDITREPORT, continued
Auditors Responsibilities for the Audit of the Consolidated Financial Statements and the Parent
Company Financial Statements, continued
We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
Konklusion (revision):Opinion
We have audited the Consolidated Financial Statements and the Parent Company Financial Statements of Mdundo. com A/S for the financial year 1 July 2022 to 30 June 2023, which comprise the accounting policies applied, the income statement, the balance sheet, statement of changes in equity and notes for both the Group and the Parent Company as well as cash flow statement for the Group.
The Consolidated Financial Statements and the Parent Company Financial Statements are prepared under the Danish Financial Statements Act.
In our opinion, the Consolidated Financial Statements and the Parent Company Financial Statements give a true and fair view of the financial position of the Group and the Parent Company at 30 June 2023, and of the results of the Group and Parent Companys operations and the Groups cash flows for the financial year 1 July 2022 to 30 June 2023 in accordance with the Danish Financial Statements Act.
Udtalelse om ledelsesberetningen (revision):Statement on the Managements review
Management is responsible for Managements Review.
Our opinion on the Consolidated Financial Statements and the Parent Company Financial Statements døs not cover Managements Review, and we do not express any form of assurance conclusion thereon.
In connection with our audit of the Consolidated Financial Statements and the Parent Company Financial Statements, our responsibility is to read Managements Review and, in doing so, consider whether Managements Review is materially inconsistent with the Consolidated Financial Statements or the Parent Company Financial Statements or our knowledge obtained during the audit, or otherwise appears to be materially misstated.
Moreover, it is our responsibility to consider whether Managements Review provides the information required under the Danish Financial Statements Act.
Based on the work we have performed, we conclude that Managements Review is in accordance with the
Consolidated Financial Statements and the Parent Company Financial Statements and has been prepared in accordance with the requirements of the Danish Financial Statement Acts. We did not identify any material misstatement of Managements Review.
Reporting on Other legal og regulatory requirements
As part of our audit, we have reviewed the companys VAT accounting. In this regard, discrepancies have been
identified between the companys VAT reporting and VAT accounting, for which management may potentially
be held responsible.
København Ø, 26th September 2023
Grant Thorton
statsautoriseret revisionspartnerselskab
Central Business Registration no. 34 20 99 36
Martin S. Håning
State Authorized Public Accountant
mne32793
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