ÇELEBİ HAVA SERVİSİ ANNUAL REPORT 2024

71 Çelebi Ground Handling 2024 Annual Report In preparing the consolidated financial statements, management is responsible for assessing the Group’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Group or to cease operations, or has no realistic alternative but to do so. Those charged with governance are responsible for overseeing the Group’s financial reporting process. 6) Auditor’s Responsibilities for the Audit of the Consolidated Financial Statements Responsibilities of independent auditors in an independent audit are as follows: Our objectives are to obtain reasonable assurance about whether the consolidated financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with the SIA and CMB regulations will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material 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. As part of an audit in accordance with the SIA and CMB regulations, we exercise professional judgment and maintain professional skepticism throughout the audit. We also: - Significant misstatement” risks due to errors or fraud in the consolidated financial statements are identified and assessed; audit procedures are designed and implemented to address these risks, and sufficient and appropriate audit evidence is obtained to form the basis for our opinion (Since fraud may involve actions such as collusion, misrepresentation, intentional omission, false statements, or violations of internal controls, the risk of not detecting a significant misstatement due to fraud is higher than the risk of not detecting a significant misstatement due to error). - Internal control is evaluated in relation to the audit, not with the purpose of expressing an opinion on its effectiveness, but to design appropriate audit procedures based on the situation. - The appropriateness of the accounting policies used by management, as well as the reasonableness of the accounting estimates and related disclosures, are assessed. - Based on the audit evidence obtained, a conclusion is drawn regarding whether there is significant uncertainty related to events or conditions that may cast doubt on the Group’s ability to continue as a going concern, and about the appropriateness of management’s use of the going concern basis. If a significant uncertainty is identified, our report must either draw attention to the relevant disclosures in the consolidated financial statements or, if these disclosures are inadequate, issue an opinion other than an unqualified opinion. Our conclusions are based on the audit evidence obtained up to the date of the independent auditor’s report. However, future events or conditions may bring an end to the Group’s ability to continue as a going concern. - The general presentation, structure, and content of the consolidated financial statements, including disclosures, are evaluated to ensure that these statements accurately reflect the underlying transactions and events in a manner that provides a true and fair view. - In order to issue an opinion on the consolidated financial statements, sufficient and appropriate audit evidence is obtained regarding the financial information of the businesses or operating segments within the Group. We are responsible for the direction, supervision, and performance of the Group audit. We are also solely responsible for the audit opinion we express. Güney Bağımsız Denetim ve SMMM A.Ş. Maslak Mah. Eski Büyükdere Cad. Orjin Maslak İş Merkezi No: 27 Daire: 57, 34485 Sarıyer, İstanbul - Türkiye Tel: +90 212 315 3000 Fax: +90 212 230 8291 ey.com Ticaret Sicil No: 479920 Mersis No: 0-4350-3032-6000017