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The Architects’ Pension Fund (AP) has an internal audit function appointed by the Board of Directors and external auditors (PricewaterhouseCoopers) appointed by the shareholders as required by law.

The internal audit function is, due to an audit plan approved by the Board of Director, o. a. responsible for an independent audit of the internal controls in AP. Furthermore the internal audit function cooperate with external audit to perform the audit, which lead to express an opinion of the Financial Statements of the companies in the Insurance administration partnership.

PricewaterhouseCoopers conducted their audit in accordance with International Standards on Auditing and additional requirements under Danish audit regulation.

This requires that they comply with ethical requirements and plan and perform the audit to obtain reasonable assurance whether the Company Financial Statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the Company Financial Statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the Company Financial Statements, whether due to fraud or error.

In making those risk assessments, the auditor considers internal control relevant to the Company’s preparation of the Financial Statements that give a true and fair view in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control.

An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by Management, as well as evaluating the overall presentation of the Company Financial Statements.