TKH Group N.V. Cert · EURONEXT:TWEKA
TKH Group N.V. Cert — TKH Group — Shareholder Meeting (April 2023)
8 slides from TKH Group N.V. Cert's shareholder meeting presentation, Apr 25, 2023
Slide 1: General meeting TKH Group N.V. – Audit financial statements 2022
General meeting TKH Group N.V. Audit financial statements 2022 Ernst & Young Accountants LLP April 25, 2023
Slide 2: Agenda
Agenda 1. Audit approach & focus – scope, strategy and execution 2. Outcomes 3. Key Audit Matters 4. Going concern & Fraud and non compliance with laws and regulations 5. Climate-related risks and the energy transition 6. Communication and interaction Page 2
Slide 3: Audit approach & focus
Audit approach & focus Scope Strategy Execution Company and consolidated Responsibilities Approach financial statements Materiality Audit Risk assessment Teaming Core team Audit procedures Annual report Experts Going concern Compliance with legal requirements Fraud and non compliance with No materia
Slide 4: Outcomes
Outcomes Audit of the Financial Statements: • Unqualified audit opinion • No audit differences which are to be corrected • No differences of opinion with regard to estimates Management report • Complies with laws and regulations, the corporate governance code and is consistent with the Financial Sta
Slide 5: Key audit matters
Key audit matters • Over-time revenue recognition, and related valuation of contract assets and contract liabilities • Valuation of capitalized development costs related to new innovation projects in development Page 5
Slide 6: Going concern & fraud and non compliance with laws and regulations
Going Concern & Fraud and non compliance with laws and regulations – role and auditor procedures Going Concern Fraud and non compliance with laws and regulations Going concern assumption Fraud risk related to over-time revenue recognition Page 6
Slide 7: Climate-related risks and the energy transition
Climate-related risks and the energy transition • Audit procedures: • Management report • Evaluation of risks taken into account • Impact on financial reporting Page 7
Slide 8: Communication and interaction
Communication and interaction • Our reports • Audit Plan • Management Letter • Audit results report • Auditor’s report • Meetings and interactions with the Executive Board, Audit Committee and Supervisory Board • The way we interact with these bodies and committees • Closing Page 8