Non-statutory audit of the annual accounts

Effectiveness and efficiency are at the heart of our audit approach. Our starting point is the risks involved in achieving the objectives in the internal control of your organisation. At the start of our audit, we make a systematic inventory of the most important risks (environmental risks and changes in laws and regulations) that you face, in relation to the existing and desired or necessary internal controls. This inventory marks the start of our audit. In doing so, we align as much as possible with your management objectives. 

During the pre-audit meeting, we collaborate with you to structure our audit in a way that prevents any surprises during the process." We also agree on timely, clear, open and reliable communication, so that you remain informed of our progress and audit findings throughout the audit process. This communication consists of regular, verbal consultations (e.g. in audit committees) and written reports (e.g. management and board letters). 

The planning schedule provides you with insight into the regular trajectory of our audit procedures and the way in which we co-ordinate and communicate them. For the most efficient audit possible, we expect to combine the different phases in consultation with you. We will make planning agreements with you about this well in advance.

Natural Advisory Function
The primary focus of the audit is to test the reliability of internal control measures and to ascertain that they can be relied upon for informed decision-making. In our communication with you, we identify any points for improvement. As both certifying accountants and trusted advisors, we are well-positioned to support the ongoing improvement of your internal controls through our audit.

• Risk-based approach
• Responding to industry developments
• Specific experience and tooling for the audit approach: Deloitte Audit, Audit Analytics, Global Risk Management Tools