Our responsibilities for the examination Our responsibility is to plan and perform our examination in a manner that allows us to obtain sufficient and appropriate evidence to provide a basis for our conclusion. Our conclusion aims to provide limited assurance. The procedures performed in this context consisted primarily of making inquiries with management and or relevant staff of the entity and determining the plausibility of the TKPIs. The level of assurance obtained in a limited assurance engagement is substantially lower than the assurance that would have been obtained had a reasonable assurance engagement been performed. Procedures performed We have exercised professional judgement and have maintained professional scepticism throughout the examination in accordance with the Dutch Standard 3000A, ethical requirements and independence requirements. Our examination consisted, among other things of the following: • Evaluating the appropriateness of the reporting criteria used, their consistent application and related disclosures in the Tony’s Open Chain Impact Report 2022/2023. This includes the reasonableness of estimates made by the board of directors. • Through inquiries, obtaining a general understanding of the control environment, processes and information relevant to the preparation of the TKPIs, but not for the purpose of obtaining assurance evidence about their implementation or testing their operating effectiveness. • Identifying areas of the TKPIs with a higher risk of a material misstatement, whether due to fraud or error. Designing and performing assurance procedures responsive to those risks, and obtaining evidence that is sufficient and appropriate to provide a basis for our conclusion. • Those other procedures consisted amongst others of: o Interviewing management and or relevant staff responsible for Tony's Open Chain. o Interviewing relevant staff responsible for providing the information for, carrying out internal control procedures on, and consolidating the data of the TKPIs. o Obtaining assurance evidence that the TKPIs reconcile to underlying records of the company. o Reviewing, on a limited test basis, relevant internal and external documentation. o Performing an analytical review of the data and trends.
Tony's Chocolonely Open Chain B.V. - NLE00030069.1.1 Page 4 of 5
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