Annual Report 2006 ISS Global A/S

Independent Auditor’s Report
To the shareholders of ISS Global
A/S
We have audited the Annual Report of ISS Global
A/S for the financial year 1 January - 31 December
2006, which comprises the Company Report, Management
Statement, Financial Review, Income
Statement, Cash Flow Statement, Balance Sheet,
Statement of Total Recognised Income and Expense
and Changes in Equity, Accounting Policies
and Notes to the Financial Statements. The Annual
Report has been prepared in accordance with the
International Financial Reporting Standards (IFRS)
as adopted by the EU and additional Danish disclosure
requirements.
Management’s responsibility for the
Annual Report
Management is responsible for the preparation and
fair presentation of the Annual Report in accordance
with the International Financial Reporting Standards
(IFRS) as adopted by the EU and additional Danish
disclosure requirements for annual reports. This responsibility
includes: designing, implementing and
maintaining internal control relevant to the preparation
and fair presentation of an annual report that is
free from material misstatement, whether due to
fraud or error; selecting and applying appropriate
accounting policies; and making accounting estimates
that are reasonable in the circumstances.
Auditors’ responsibility
Our responsibility is to express an opinion on the
Annual Report based on our audit. We conducted
our audit in accordance with Danish and International
Standards on Auditing. Those standards require
that we comply with ethical requirements and
plan and perform the audit to obtain reasonable assurance
whether the Annual Report is free from material
misstatement.
An audit involves performing procedures to obtain
audit evidence about the amounts and disclosures
in the annual report. The procedures selected depend
on the auditors’ judgment, including the assessment
of the risks of material misstatement of
the Annual Report, whether due to fraud or error. In
making those risk assessments, the auditors consider
internal control relevant to the entity’s preparation
and fair presentation of the Annual Report in
order to design audit procedures that are appropriate
in the circumstances, but not for the purpose of
ANNUAL REPORT 2006 / Independent Auditor’s Report
expressing an opinion on the effectiveness of the
entity’s internal control. An audit also includes
evaluating the appropriateness of accounting policies
used and the reasonableness of accounting estimates
made by management, as well as evaluating
the overall presentation of the Annual Report.
We believe that the audit evidence we have obtained
is sufficient and appropriate to provide a basis
for our audit opinion.
Our audit did not result in any qualification.
Opinion
In our opinion, the Annual Report gives a true and
fair view of the Group’s and the Company’s assets,
liabilities and financial position at 31 December
2006 and of the results of the Group’s and the
Company’s operations and cash flows for the financial
year then ended in accordance with the International
Financial Reporting Standards (IFRS) as
adopted by the EU and additional Danish disclosure
requirements.
KPMG C.Jespersen
Statsautoriseret
Revisionsinteressentskab
Copenhagen, 10 April 2007
Finn L. Meyer Jesper Ridder Olsen
State Authorised State Authorised
Public Accountant Public Accountant
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