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  "documentTitle": "Annual Report 2018",
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  "notes": "This is a standard audit disclosure page from an annual report.",
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      "text": "Based on our professional judgment we determined the materiality for the financial statements as a whole at € 8,500,000.",
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      "text": "To this extend we:\n• performed audit procedures ourselves at group entities:\n- PricewaterhouseCoopers Accountants N.V.;\n- PricewaterhouseCoopers Belastingadviseurs N.V.;\n- PricewaterhouseCoopers Advisory N.V.;\n- PricewaterhouseCoopers B.V.;\n- PricewaterhouseCoopers Deelnemingen B.V.;\n- PricewaterhouseCoopers IT Services (NL) B.V.;\n• performed review procedures or specific audit procedures at other group entities.",
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      "text": "Foreword\nKey statistics\nReport of the Supervisory Board\nReport of the Board of Management\nFinancial statements Holding PricewaterhouseCoopers Nederland B.V.\nOther information\nInformation about PwC\nAppendices",
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      "text": "Materiality: € 8,500,000",
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      "kind": "paragraph",
      "text": "We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinions.",
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      "text": "We agreed with the Supervisory Board that misstatements in excess of € 425,000, which are identified during the audit, would be reported to them, as well as smaller misstatements that in our view must be reported on qualitative grounds.\n\nFor the assurance procedures concerning the audited components of the Annual Report we have considered the factors that influence the relevance for the intended users of the Information, based on the PwC's materiality assessment.",
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      "kind": "paragraph",
      "text": "102 | PwC Annual Report 2017-2018",
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      "text": "Reporting criteria\nThe information in the scope of our engagements needs to be read and understood together with the reporting criteria, for which PwC is solely responsible for selecting and applying, taking into account applicable law and regulations related to reporting. The criteria used for the preparation of the consolidated and company financial statements are Part 9 of Book 2 of the Dutch Civil Code; the criteria used for the preparation of the audited components of the Annual Report are the GRI Standards (Comprehensive) of the Global Reporting Initiative (GRI) guidelines and the supplemental reporting criteria developed by PwC as disclosed on page 131-135 We consider the reporting criteria used relevant and suitable for our assurance engagements.",
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      "text": "We are independent of PwC in accordance with the Wet toezicht accountantsorganisaties (Wta), the Verordening inzake de onafhankelijkheid van accountants bij assurance-opdrachten (ViO) and other relevant independence regulations in the Netherlands. Furthermore we have complied with the Verordening gedrags- en beroepsregels accountants (VGBA).",
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      "text": "Basis for our opinions\nWe conducted our audit in accordance with Dutch law, including the Dutch Standards on Auditing and the Dutch Assurance Standards 3000A 'Assurance engagements other than audits or reviews of historical financial information (attestation engagements)' and 3810N 'Assurance engagements relating to sustainability reports'. Our responsibilities under those standards are further described in the 'Our responsibilities for the audit of the financial statements and the audited components of the Annual Report' section of our report.",
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      "text": "Materiality\nBased on our professional judgment we determined the materiality for the financial statements as a whole at € 8,500,000. The materiality has been calculated with reference to a benchmark of revenues (representing 1% - 1,5% of reported revenues) which we consider to be one of the principal considerations for members of the company in assessing the financial performance of the company. We have also taken into account misstatements and/or possible misstatements that in our opinion are material for qualitative reasons for the users of the financial statements.",
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      "text": "Scope of the group audit\nPwC is head of a group of entities. The financial information of this group is included in the consolidated financial statements of PwC.\n\nOur group audit mainly focused on significant group entities. We consider an entity significant when:\n• it is of individual financial significance to the group; or\n• the component, due to its specific nature or circumstances, is likely to include significant risks of material misstatement, whether due to fraud or error of the group financial statements.",
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