Page 231 - DJML Annual Report 24-25

DJ MEDIAPRINT & LOGISTICS LIMITED

statements that give a true and fair view and are free If, based on the work we have performed, we conclude
from material misstatement, whether due to fraud that there is a material misstatement of this other
or error, which have been used for the purpose of information, we are required to report that fact. We have
preparatio of the consolidated financia stateme b nothing to report in this regard.
the Directors of the Holding Company, as aforesaid.
In preparing the consolidated financial statements, the
respective Board of Directors of the companies included
Our objectives are to obtain reasonable assurance
in the Group are responsible for assessing the ability of abo whether the consolidated financia stateme a
the Group to continue as a going concern, disclosing,
a whole are free from material misstatement, whether
as applicable, matters related to going concern and
due to fraud or error, and to issue an auditor’s report that
using the going concern basis of accounting unless
includes our opinion. Reasonable assurance is a high
management either intends to liquidate the Group
level of assurance, but is not a guarantee that an audit
or to cease operations, or has no realistic alternative
conducted in accordance with SAs will always detect
but to do so. The respective Board of Directors of the
a material misstatement when it exists. Misstatements
companies included in the Group are responsible for can arise from fraud or error and are considered material
overseeing the financia reporting proce of the Group.
if, individually or in the aggregate, they could reasonably
be expected to influence the economic decisions of
users taken on the basis of these consolidated financial
statements.
The Board of Directors is responsible for the preparation
of the other information. The other information As part of an audit in accordance with SAs, we exercise
comprises the information included in the Management professional judgment and maintain professional
Discussion and Analysis, Board’s Report including skepticism throughout the audit. We also:
Annexures to Board’s Report, Business Responsibility
• Identify and assess the risks of material
Report, Corporate Governance and Shareholder’s misstateme of the consolidated financia
Information, but does not include the consolidated statements, whether due to fraud or error, design
financia stateme and our auditor’ repor thereon.
and perform audit procedures responsive to those
Our opinio o the consolidated financia stateme risks, and obtain audit evidence that is sufficient
does not cover the other information and we do not and appropriate to provide a basis for our opinion.
express any form of assurance conclusion thereon. The risk of not detecting a material misstatement
resulting from fraud is higher than for one resulting
In connection with our audit of the consolidated
financia statements, our responsib to read the from error, as fraud may involve collusion, forgery,
intentional omissions, misrepresentations, or the
other information and, in doing so, consider whether
override of internal control.
the other information is materially inconsistent with the
consolidated financial statements or our knowledge • Obtain an understanding of internal financial
obtained during the course of our audit or otherwise controls relevant to the audit in order to design
appears to be materially misstated. audit procedures that are appropriate in the
circumstances. Under sectio 143(3 of the
When we read the Holding Company’s annual report,
company Act,2013 we are also responsible for
if we conclude that there is a material misstatement
expressing our opinion on whether the Company
therein, we are required to communicate the matter ha adequate interna financia contro syste
to those charged with governance and take necessary
in place and the operating effectiveness of such
actions, as applicable under the relevant laws and
controls.
regulations.

228 Annual Report 2024-25