We
conducted
our
engagement
in
accordance
with
the
National
Standard
on
Assurance
Engagements
other
than
Audit
and
Review
3001pl
-
audit
of
financial
statements
prepared
in
the
single
electronic
reporting
format
(“KSUA
3001pl”)
and
where
relevant
with
the
National
Standard
on
Assurance
Engagements
3000
(R)
in
the
wording
of
the
International
Standard
on
Assurance
Services
3000
(Revised)
-
‘Assurance
Engagements
other
than
Audits
and
Reviews
of
Historical
Financial
Information’
as
issued
by
the
National
Council
of
Statutory
Auditors
(“KSUA
3000(R)”).
These
standards
require
that
we
comply
with
ethical
requirements,
plan
and
perform
procedures
to
obtain
reasonable
assurance
whether
the
consolidated
financial
statements
in
the
ESEF
format
were
marked
up,
in
all
material
respects, in compliance with the specified criteria.
Reasonable
assurance
is
a
high
level
of
assurance,
but
it
does
not
guarantee
that
the
engagement
performed
in
accordance
with
KSUA
3001pl
and
KSUA
3000
(R)
will
always
detect
the
material
misstatement (significant non-compliance with the requirements).
The
selection
of
the
procedures
depends
on
the
auditor's
judgement,
including
the
auditor's
assessment
of
the
risk
of
material
misstatements,
whether
due
to
fraud
or
error.
In
performing
the
assessments
of
this
risk,
the
auditor
shall
consider
the
internal
control
related
to
the
preparation
of
the
consolidated
financial
statements
in
the
ESEF
format
and
its
marking-up
in
order
to
plan
appropriate
procedures
to
provide
the
auditor
with
sufficient
evidence
appropriate
to
the
circumstances.
The
assessment
of
the
functioning
of
the
internal
control
system
was
not
carried
out
in
order
to
express
an
opinion
on
the
effectiveness of its operation.
Quality
management
and ethical
requirements
We
apply
the
provisions
of
the
National
Standard
on
Quality
Control
1
in
the
wording
of
the
International
Standard
on
Quality
Management
(PL)
1
–
“Quality
Management
for
Firms
that
Perform
Audits
or
Reviews
of
Financial
Statements,
or
Other
Assurance
or
Related
Services
Engagements”
as
issued
by
the
International
Auditing
and
Assurance
Standards
Board
and
adopted
by
the
resolution
of
the
Council
of
the
Polish
Audit
Supervision
Agency.
This
standard
requires
the
firm
to
design,
implement
and
operate
a
system
of
quality
management
including
policies
or
procedures
regarding
compliance
with
ethical requirements, professional standards and applicable legal and regulatory requirements.
We
comply
with
the
independence
and
other
ethical
requirements
of
the
International
Code
of
Ethics
for
Professional
Accountants
(including
International
Independence
Standards)
issued
by
the
International
Ethics
Standards
Board
for
Accountants
as
adopted
by
resolution
of
the
National
Council
of
Statutory
Auditors,
which
is
founded
on
fundamental
principles
of
integrity,
objectivity,
professional
competence
and due care, confidentiality and professional behaviour.
Summary of the work performed
Our
planned
and
performed
procedures
were
aimed
at
obtaining
reasonable
assurance
whether
the
consolidated
financial
statements
in
the
ESEF
format
were
marked-up,
in
all
material
respects
,
in compliance with the applicable requirements. Our procedures included in particular:
●
obtaining
an
understanding
of
the
process
of
preparation
of
the
consolidated
financial
statements
in
the
ESEF
format,
including
the
process
of
selection
and
application
by
the
Group
of
the
XBRL
tags
and
ensuring
the
compliance
with
the
ESEF
Regulation,
including
understanding the mechanism of the internal control system related to this process;
●
reconciliation,
on
a
selected
sample
of
the
marked-up
information
contained
in
the
consolidated
financial
statements
in
the
ESEF
format
to
the
audited
consolidated
financial
statements;
