As part of an ordinary audit, we examine whether the accounting records, the annual financial statements and the proposed appropriation of available earnings comply with the law and the articles of association as well as the applicable accounting standards. Our audit report contains a recommendation for the approval of the annual financial statements for the attention of the general meeting.
Companies subject to the ordinary audit must have an internal control system in place. As part of the ordinary audit, we review the existence of the internal control system.
We prepare a detailed report for the attention of the Board of Directors summarising our audit work and the result of the audit and containing the findings on the preparation of the annual financial statements and the internal control system as well as our recommendations.