Da ich aber weiß, das IQ gerne korrigiert, habe ich ihn mir nach Erscheinen abgespeichert.
Für dich noch zur Info, der erste Bericht ist sogar 88 Seiten lang und nicht nur 87.
Hier nochmal der gesamte Bericht von PWC von der ersten Ausgabe.
Report of the statutory auditor
to the general meeting of
iQ Power AG
Zug
Report of the statutory auditor on the financial statements
As statutory auditor, we have audited the accompanying financial statements of iQ Power AG, which
comprise the balance sheet, income statement and notes, for the year ended 31 December 2011.
Board of Directors’ Responsibility
The Board of Directors is responsible for the preparation of the financial statements in accordance
with the requirements of Swiss law and the company’s articles of incorporation. This responsibility
includes designing, implementing and maintaining an internal control system relevant to the preparation
of financial statements that are free from material misstatement, whether due to fraud or error.
The Board of Directors is further responsible for selecting and applying appropriate accounting policies
and making accounting estimates that are reasonable in the circumstances.
Auditor’s Responsibility
Our responsibility is to express an opinion on these financial statements based on our audit. We conducted
our audit in accordance with Swiss law and Swiss Auditing Standards. Those standards require
that we plan and perform the audit to obtain reasonable assurance whether the financial statements
are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures
in the financial statements. The procedures selected depend on the auditor’s judgment, including the
assessment of the risks of material misstatement of the financial statements, whether due to fraud or
error. In making those risk assessments, the auditor considers the internal control system relevant to
the entity’s preparation of the financial statements 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
entity’s internal control system. An audit also includes evaluating the appropriateness of the accounting
policies used and the reasonableness of accounting estimates made, as well as evaluating the
overall presentation of the financial statements. We believe that the audit evidence we have obtained is
sufficient and appropriate to provide a basis for our audit opinion.
Opinion
In our opinion, the financial statements for the year ended 31 December 2011 comply with Swiss law
and the company’s articles of incorporation.
85
Report on other legal requirements
We confirm that we meet the legal requirements on licensing according to the Auditor Oversight Act
(AOA) and independence (article 728 CO and article 11 AOA) and that there are no circumstances
incompatible with our independence.
In accordance with article 728a paragraph 1 item 3 CO and Swiss Auditing Standard 890, we confirm
that an internal control system exists which has been designed for the preparation of financial statements
according to the instructions of the Board of Directors.
We recommend that the financial statements submitted to you be approved.
We draw your attention to the fact that the accumulated deficit exceeds one half of the share capital
and legal reserves (Article 725 paragraph 1 of the Swiss Code of Obligations).
Du kannst dir noch soviel mühe geben die Firma schlecht zu reden, ich mache mir meine eigenen gedanken.
bayerber
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