367 BMW Group Report 2024 To Our Stakeholders Combined Management Report Group Financial Statements Responsibility Statement and Auditor’s Report Remuneration Report Other Information Independent Auditor’s Report future events or conditions may cause the Group to cease to be able to continue as a going concern. — Evaluate the overall presentation, structure and content of the consolidated financial statements, including the disclo- sures, and whether the consolidated financial statements present the underlying transactions and events in a manner that the consolidated financial statements give a true and fair view of the assets, liabilities, financial position and fi- nancial performance of the Group in compliance with IFRS Accounting Standards as adopted by the EU and the addi- tional requirements of German commercial law pursuant to § 315e Abs. 1 HGB. — Plan and perform the group audit to obtain sufficient appro- priate audit evidence regarding the financial information of the entities or business units within the Group as a basis for forming audit opinions on the consolidated financial state- ments and on the group management report. We are re- sponsible for the direction, supervision and review of the audit work performed for purposes of the group audit. We remain solely responsible for our audit opinions. — Evaluate the consistency of the group management report with the consolidated financial statements, its conformity with German law, and the view of the Group’s position it provides. — Perform audit procedures on the prospective information presented by the executive directors in the group manage- ment report. On the basis of sufficient appropriate audit ev- idence we evaluate, in particular, the significant assump- tions used by the executive directors as a basis for the pro- spective information, and evaluate the proper derivation of the prospective information from these assumptions. We do not express a separate audit opinion on the prospective information and on the assumptions used as a basis. There is a substantial unavoidable risk that future events will differ materially from the prospective information. We communicate with those charged with governance regard- ing, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant de- ficiencies in internal control that we identify during our audit. We also provide those charged with governance with a state- ment that we have complied with the relevant independence re- quirements, and communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, actions taken to eliminate threats or safeguards applied. From the matters communicated with those charged with gov- ernance, we determine those matters that were of most signifi- cance in the audit of the consolidated financial statements of the current period and are therefore the key audit matters. We de- scribe these matters in our auditor’s report unless law or regu- lation precludes public disclosure about the matter.