RWS AR 23 Final Single pages - Flipbook - Page 110
Independent Auditors' Report to the Members of
RWS Holding plc (continued)
Other information
The other information comprises the information
included in the annual report set out on pages 1 to 166,
other than the 昀椀nancial statements and our auditor’s
report thereon. The directors are responsible for the
other information within the annual report.
Our opinion on the 昀椀nancial statements does not
cover the other information and, except to the extent
otherwise explicitly stated in this report, we do not
express any form of assurance conclusion thereon.
Our responsibility is to read the other information and,
in doing so, consider whether the other information is
materially inconsistent with the 昀椀nancial statements
or our knowledge obtained in the course of the audit
or otherwise appears to be materially misstated. If
we identify such material inconsistencies or apparent
material misstatements, we are required to determine
whether this gives rise to a material misstatement in the
昀椀nancial statements themselves. If, based on the work
we have performed, we conclude that there is a material
misstatement of the other information, we are required
to report that fact.
We have nothing to report in this regard.
Opinions on other matters prescribed by
the Companies Act 2006
In our opinion, based on the work undertaken in the
course of the audit:
•
the information given in the strategic report and the
directors’ report for the 昀椀nancial year for which the
昀椀nancial statements are prepared is consistent with
the 昀椀nancial statements; and
•
the strategic report and directors’ report have
been prepared in accordance with applicable legal
requirements.
Matters on which we are required to
report by exception
In the light of the knowledge and understanding
of the group and the parent company and its
environment obtained in the course of the audit, we
have not identi昀椀ed material misstatements in the
strategic report or the directors’ report.
We have nothing to report in respect of the following
matters in relation to which the Companies Act 2006
requires us to report to you if, in our opinion:
•
adequate accounting records have not been kept
by the parent company, or returns adequate for
our audit have not been received from branches
not visited by us; or
•
the parent company 昀椀nancial statements are not
in agreement with the accounting records and
returns; or
•
certain disclosures of directors’ remuneration
speci昀椀ed by law are not made; or
•
we have not received all the information and
explanations we require for our audit
RESPONSIBILITIES OF DIRECTORS
As explained more fully in the directors’ responsibilities
statement set out on pages 99 and 100, the directors are
responsible for the preparation of the 昀椀nancial statements
and for being satis昀椀ed that they give a true and fair view,
and for such internal control as the directors determine is
necessary to enable the preparation of 昀椀nancial statements
that are free from material misstatement, whether due to
fraud or error.
In preparing the 昀椀nancial statements, the directors are
responsible for assessing the group and parent company’s
ability to continue as a going concern, disclosing, as
applicable, matters related to going concern and using the
going concern basis of accounting unless the directors either
intend to liquidate the group or the parent company or to
cease operations, or have no realistic alternative but to do so.
AUDITOR’S RESPONSIBILITIES FOR THE
AUDIT OF THE FINANCIAL STATEMENTS
Our objectives are to obtain reasonable assurance about
whether the 昀椀nancial statements as a whole are free from
material misstatement, whether due to fraud or error,
and to issue an auditor’s 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 (UK) 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 in昀氀uence
the economic decisions of users taken on the basis of
these 昀椀nancial statements.
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RWS Holdings plc — Annual Report 2023 FINANCIAL STATEMENTS
