Scope and degree of assurance provided by the auditor
APG asked its external auditor, KPMG, to audit or review the external disclosures. The degree of assurance applicable to the disclosures is presented below.
- KPMG audited the (consolidated) financial statements for 2021 of the annual report. On March 8, 2022, KPMG issued an unqualified audit opinion on the (consolidated) financial statements. The audit opinion is included in chapter 7, “Other information”.
- For the first time, the audit also explicitly focused on 10 non-financial data. On March 8, 2022, KPMG issued an opinion providing a limited degree of assurance in respect of this non-financial data. This audit opinion has been implemented hereafter.
The scope of the audit opinion on non-financial information will be further widened in the years to come. We have made arrangements with the auditor about the steps that must be taken to obtain an integrated report in 2024, in respect of which KPMG will provide a reasonable degree of assurance about financial and non-financial data.