The auditor's report summarizes the auditor's responsibilities and opinions regarding ABC Private Limited's financial statements for the year ending March 31, 2013. The auditor is responsible for expressing an opinion on whether the financial statements accurately represent the company's financial position based on their audit of the statements. The auditor believes the financial statements give a true and fair view of the company's affairs for the year ended in accordance with accounting standards. The report also states the auditor obtained necessary information for their audit and proper accounting records were maintained by the company.