188 INDEPENDENT AUDITOR'S REPORT to RHÖN-KLINIKUM Aktiengesellschaft, Bad Neustadt a. d. Saale REPORT ON THE CONSOLIDATED FINANCIAL STATEMENTS We have audited the accompanying consolidated financial statements of RHÖN-KLlNlKUM Aktiengesellschaft and its subsidiaries, which comprise the consolidated statement of financial position, the consolidated income statement and statement of comprehensive income, the consolidated statement of changes in equity, the consolidated statement of cash flows and the notes to the consolidated financial statements for the financial year from 1 January to 31 Decem- ber 2013. Board of Management's Responsibility for the Consolidated Financial Statements The Board of Management of RHÖN-KLINIKUM Aktiengesellschaft, Bad Neustadt a. d. Saale, is responsible for the preparation of these consolidated financial statements. This responsibility includes ensuring that these consolidat- ed financial statements are prepared in accordance with International Financial Reporting Standards, as adopted by the EU, and the additional requirements of German commercial law pursuant to section 315a (1) of the German Commercial Code (Handelsgesetzbuch, HGB) and that these consolidated financial statements give a true and fair view of the net assets, financial position and results of operations of the Group in accordance with these require- ments. The Board of Management is also responsible for the internal controls as the Board of Management deter- mines are necessary to enable the preparation of consolidated financial statements that are free from material mis- statement, whether due to fraud or error. Auditor's Responsibility Our responsibility is to express an opinion on these consolidated financial statements based on our audit. We con- ducted our audit in accordance with section 317 of the HGB and German generally accepted standards for the audit of financial statements promulgated by the Institute of Public Auditors in Germany (Institut der Wirtschaftsprüfer, IDW) and additionally observed the International Standards on Auditing (ISA). Accordingly, we are required to comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the consol- idated financial statements are free from material misstatement. An audit involves performing audit procedures to obtain audit evidence about the amounts and disclosures in the consolidated financial statements. The selection of audit procedures depends on the auditor's professional judg- ment. This includes the assessment of the risks of material misstatement of the consolidated financial statements, whether due to fraud or error. In assessing those risks, the auditor considers the internal control system relevant to the entity's preparation of consolidated financial statements that give a true and fair view. The aim of this is to plan and perform audit procedures that are appropriate in the given circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Group's internal control system. An audit also includes evaluating the appro- priateness of accounting policies used and the reasonableness of accounting estimates made by the Board of Man- agement, as well as evaluating the overall presentation of the consolidated financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
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