Page 137 - Ratti_bilancio di sostenibilità_2021_en

THE CRITERIA OF THIS REPORT | ASSURANCE

2

o
o
t
t
r
e
’
n
n
r
a

n
d
a
c
i
i
e
e
c
d
d
n
n
n
e
p
p
e
e
e
s
d
s
e
’
d
I
n
I

y
y

c
c
i
l
i
t
t
ol
r
A A
Auditor’s Independence and quality control
Auditor’s Independence and quality controlol
on
on
t
r
t

q
u
q
d
n
d
d
u
u
a
a
l
u

We have complied with the independence and other ethical requirements of the Code of Ethics for
Professional Accountants issued by the International Ethics Standards Board for Accountants, which is
founded on fundamental principles of integrity, objectivity, professional competence and due care,
confidentiality and professional behaviour. Our auditing firm applies International Standard on Quality
Control 1 (ISQC Italia 1) and, accordingly, maintains a comprehensive system of quality control including
documented policies and procedures regarding compliance with ethical requirements, professional
standards and applicable legal and regulatory requirements.

i
i
o
n
n
t
i
y
t
b
b
i
l
s
s
i
i
l
Auditor’s responsibilityy
o
o
A A
’
r
r
t
d
u
u
d
t
i
i
e
s
r
e
p
s
o
p
s
s
Auditor’s responsibility
’

r

Our responsibility is to express our conclusion based on the procedures performed about the compliance
of the NFS with the Decree and the GRI Standards. We conducted our work in accordance with the
criteria established in the “International Standard on Assurance Engagements ISAE 3000 (Revised) –
Assurance Engagements Other than Audits or Reviews of Historical Financial Information” (hereinafter
“ISAE 3000 Revised”), issued by the International Auditing and Assurance Standards Board (IAASB) for
limited assurance engagements. The standard requires that we plan and perform the engagement to
obtain limited assurance whether the NFS is free from material misstatement. Therefore, the procedures
performed in a limited assurance engagement are less than those performed in a reasonable assurance
engagement in accordance with ISAE 3000 Revised, and, therefore, do not enable us to obtain assurance
that we would become aware of all significant matters and events that might be identified in a
reasonable assurance engagement.

The procedures performed on NFS are based on our professional judgement and included inquiries,
primarily with company personnel responsible for the preparation of information included in the NFS,
analysis of documents, recalculations and other procedures aimed to obtain evidence as appropriate.

Specifically we carried out the following procedures:

1. analysis of relevant topics with reference to the Group’s activities and characteristics disclosed in the
NFS, in order to assess the reasonableness of the selection process in place in light of the provisions
of art. 3 of the Decree and taking into account the adopted reporting standard;

2. analysis and assessment of the identification criteria of the consolidation area, in order to assess its
compliance with the Decree;

3. comparison between the financial data and information included in the NFS with those included in
the consolidated financial statements of the Ratti Group as of December 31, 2021;

4. understanding of the following matters:

• business management model of the Group’s activities, with reference to the management of the
topics specified by article 3 of the Decree;
• policies adopted by the entity in connection with the topics specified by article 3 of the Decree,
achieved results and related fundamental performance indicators;
• main risks, generated and/or undertaken, in connection with the topics specified by article 3 of the
Decree.

135