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  "documentTitle": "Annual Report 2018",
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      "text": "Our audit procedures included an assessment of the quality of the internal controls within PwC, testing relevant controls and performing substantive procedures. These substantive procedures consisted of an analysis whether the balance of the work in progress at year-end is invoiced in the next financial year, reconciliation of confirmations received from the responsible partners, analysis of net-rates during the year and analysis of the realization of each partner in relation to the recognized provision.",
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      "text": "By performing the procedures mentioned above at group entities, together with additional procedures at group level, we have been able to obtain sufficient and appropriate audit evidence about the group’s financial information to provide an opinion about the consolidated financial statements.",
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      "text": "Valuation of work in progress is an important focus area during our audit due to its significance and assumptions made. The valuation of work in progress at balance sheet date requires a high degree of judgement due to uncertainty about the accuracy of the expected results of current engagements which is based on an estimate of time and costs to be incurred in comparison with the fee received.",
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