| Independent Auditors’ Report to the
shareholders of iSOFT Group plc 2003 |
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| We have audited the financial
statements. We have also audited the information in the Remuneration
Report that is described as having been audited. |
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| This report is made solely to the Company’s shareholders,
as a body, in accordance with Section 235 of the Companies Act
1985. Our audit work has been undertaken so that we might state
to the Company’s shareholders those matters we are required
to state to them in an auditors’ report and for no other
purpose. To the fullest extent permitted by law, we do not accept
or assume responsibility to anyone other than the Company and
the Company’s shareholders as a body, for our audit work,
for this report, or for the opinions we have formed. |
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| Respective responsibilities
of directors and auditors |
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| The directors’ responsibilities for preparing the Annual
Report, the Remuneration
Report and the financial
statements in accordance with applicable law and United Kingdom
Accounting Standards are set out in the Statement
of Directors’ Responsibilities. |
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| Our responsibility is to audit the financial
statements and the part of the Remuneration
Report to be audited in accordance with relevant legal and
regulatory requirements, United Kingdom Auditing Standards and
the Listing Rules of the Financial Services Authority. We report
to you our opinion as to whether the financial
statement give a true and fair view and whether the financial
statements and the part of the Remuneration
Report to be audited have been properly prepared in accordance
with the Companies Act 1985. We also report to you if, in our
opinion, the Report of the
Directors’ is not consistent with the financial
statements, if the Company has not kept proper accounting
records, if we have not received all the information and explanations
we require for our audit, or if information specified by law or
the Listing Rules regarding directors’ remuneration and
transactions with the Company and other members of the Group is
not disclosed. |
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| We review whether the Corporate
Governance Report reflects the Company’s compliance
with the seven provisions of the Combined Code specified for our
review by the Listing Rules and we report if it does not. We are
not required to consider whether the Board’s statements
on internal control cover all risks and controls or form an opinion
on the effectiveness of the Group’s corporate governance
procedures or its risk and control procedures. |
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| We read other information contained in the Annual Report and
consider whether it is consistent with the audited financial
statements. The other information comprises only the Chairman’s
Statement, Chief
Executive’s Report, Operating
Review, Financial
Review, Corporate Governance
Report , the unaudited part of the Remuneration
Report, the Audit Committee
Report and the Five Year Summary.
We consider the implications for our report if we become aware
of any apparent misstatements or material inconsistencies with
the financial statements.
Our responsibilities do not extend to any other information. |
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| Basis of audit
opinion |
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| We conducted our audit in accordance with United Kingdom Auditing
Standards issued by the Auditing Practices Board. An audit includes
examination, on a test basis, of evidence relevant to the amounts
and disclosures in the financial
statements and the part of the Remuneration
Report to be audited. It also includes an assessment of the
significant estimates and judgements made by the directors in
the preparation of the financial
statements, and of whether the accounting policies are appropriate
to the Company's circumstances, consistently applied and adequately
disclosed. |
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| We planned and performed our audit so as to obtain all the
information and explanations which we considered necessary in
order to provide us with sufficient evidence to give reasonable
assurance that the financial
statements and the part of the Remuneration
Report to be audited are free from material misstatement,
whether caused by fraud or other irregularity or error. In forming
our opinion we also evaluated the overall adequacy of the presentation
of information in the financial
statements and the part of the Remuneration
Report to be audited. |
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| Opinion
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| In our opinion: |
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_the financial
statements give a true and fair view of the state of
affairs of the Company and the Group as at 30 April 2003
and of the Group’s profit for the year then ended;
and |
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| _the financial
statements and the part of the Remuneration
Report to be audited have been properly prepared in
accordance with the Companies Act 1985. |
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RSM Robson Rhodes
LLP
Chartered Accountants and Registered Auditors
Manchester, England
26 June 2003 |
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