Page 109 - InterEnergo - Annual Report 2020
P. 109

Interenergo  Accounting report  Interenergo  Accounting report

 Auditors' Responsibilities for the Audit of the Financial Statements
 Our objectives are to obtain reasonable   effectiveness of the Company's internal   Report on Other Legal and Regulatory Requirements
 assurance about whether the financial   control;
 statements as a whole are free from material   -  Evaluate the appropriateness of
 misstatement, whether due to fraud or error,   accounting policies used and the   The Company disclosed the financial   compliance with provisions of the Services of
 and to issue an auditors’ report that includes   reasonableness of accounting estimates   statements by activity with notes in the section   General Economic Interest Act (ZGJS).
 our opinion. Reasonable assurance is a high   and related disclosures made by   Company's financial statements by type of
 level of assurance, but is not a guarantee that   management;  activity in accordance with the Services of   Our responsibility is to examine the adequacy
 an audit conducted in accordance with ISAs  -  Conclude on the appropriateness of  General Economic Interest Act, which include   of criteria and accuracy of their use as required
 will always detect a material misstatement   management’s use of the going concern   the statement of financial position by activity as   under the provisions of ZPFOLERD-1 and
 when it exists. Misstatements can arise from   basis of accounting and, based on the   at 31 December 2020, the statement of profit   whether the Company observed the provisions
 fraud or error and are considered material if,   audit evidence obtained, whether  or loss by activity, and the statement of cash   of the ZGJS in view of disclosures in the
 individually or in the aggregate, they could   a material uncertainty exists related to   flows by activity for the year then ended.   financial statements by activity.
 reasonably be expected to influence the   events or conditions that may cast   Based on procedures carried out during the
 economic decisions of users taken on the   significant doubt on the Company’s ability   Company's management is responsible for   audit of financial statements, we herewith
 basis of these financial statements.  to continue as a going concern. If we   keeping separate accounting records by   report that the Company disclosed the financial
 As part of an audit in accordance with ISAs, we   conclude that a material uncertainty exists,   activity and applying criteria defined in the   statements by activity and that it appropriately
                           Transparency of Financial Relations and
 exercise professional judgment and maintain   we are required to draw attention in our   Maintenance of Separate Accounts for   applied the criteria during the compilation of
 professional scepticism throughout the audit.   auditors’ report to the related disclosures   Different Activities Act (ZPFOLERD-1) and in   these statements.
 We also:  in the financial statements or, if such
 disclosures are inadequate, to modify our
 -  Identify and assess the risks of material   opinion. Our conclusions are based on the
 misstatement of the financial statements,   audit evidence obtained up to the date of
 whether due to fraud or error, design and   our auditors’ report. However, future
 perform audit procedures responsive to   events or conditions may cause the
 those risks, and obtain audit evidence that   Company to cease to continue as a going   On behalf of audit firm
 is sufficient and appropriate to provide  concern;
 a basis for our opinion. The risk of not   -  Evaluate the overall presentation, structure
 detecting a material misstatement resulting   and content of the financial statements,
 from fraud is higher than for one resulting   including the disclosures, and whether the  KPMG SLOVENIJA,
 from error, as fraud may involve collusion,   financial statements represent the   podjetje za revidiranje, d.o.o.
 forgery, intentional omissions,   underlying transactions and events in
 misrepresentations, or the override of   a manner that achieves fair presentation.
 internal control;
 -  Obtain an understanding of internal control   We communicate with those charged with   Signed on the Slovenian original  Signed on the Slovenian original
 relevant to the audit in order to design   governance regarding, among other matters,
 audit procedures that are appropriate in   the planned scope and timing of the audit and
 the circumstances, but not for the purpose   significant audit findings, including any   Matej Ušaj  Danilo Bukovec
 of expressing an opinion on the   significant deficiencies in internal control that   Certified Auditor  Certified Auditor
 we identify during our audit.
                           Ljubljana, 20 May 2021              KPMG  Slovenija, d.o.o.

 The Independent Auditor’s Report is a translation of the original Independent Auditor’s Report in Slovene, issued on the financial   The Independent Auditor’s Report is a translation of the original Independent Auditor’s Report in Slovene, issued on the financial
 statements and the notes thereto in Slovene. This translation is provided for reference purposes only and is not to be signed.  statements and the notes thereto in Slovene. This translation is provided for reference purposes only and is not to be signed.
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