Siemens 2013 Annual Report Download - page 360

92 A. To our Shareholders 117 B. Corporate Governance 155 C. Combined Management Report
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REPORT ON THE GROUP MANAGEMENT REPORT
We have audited the accompanying group management report,
which is combined with the management report of Siemens
Aktiengesellschaft, for the business year from October 1, 2012
to September 30, 2013. The management of the company is
responsible for the preparation of the group management report
in compliance with the applicable requirements of German
commercial law pursuant to Sec. 315a (1) HGB. We are required
to conduct our audit in accordance with Sec. 317 (2) HGB and
German generally accepted standards for the audit of the
group management report promulgated by the IDW. Accord-
ingly, we are required to plan and perform the audit of the
group management report to obtain reasonable assurance
about whether the group management report is consistent
with the consolidated financial statements and the audit find-
ings, and as a whole provides a suitable view of the Group’s
position and suitably presents the opportunities and risks of
future development.
Pursuant to Sec. 322 (3) Sentence 1 HGB, we state that our audit
of the group management report has not led to any reservations.
In our opinion, based on the findings of our audit of the con-
solidated financial statements and group management report,
the group management report is consistent with the consoli-
dated financial statements, and as a whole provides a suitable
view of the Group’s position and suitably presents the opportu-
nities and risks of future development.
Munich, November 20, 2013
Ernst & Young GmbH
Wirtschaftsprüfungsgesellschaft
Krämmer Prof. Dr. Hayn
Wirtschaftsprüfer Wirtschaftsprüfer
[German Public Auditor] [German Public Auditor]