Page 108 - Minerva Foods | Annual Report 2017

A limited assurance engagement conducted according to NBC TO 3000 (ISAE 3000) consists mostly of questioning the Company’s management and other Company professionals involved in preparing the information contained in the Minerva 2017 Sustainability Report, as well as for ap- plication of analytic procedures for finding evidence that allows us to make limited assurance con- clusions regarding the information considered as a whole. A limited assurance engagement also requires the execution of additional procedures, when the independent auditor is made aware of matters that lead him to believe that the information contained in the Minerva Foods 2017 Sustain- ability Report, considered as a whole, may present material misstatements.
The procedures selected are based on our understanding of aspects related to compilation and presentation of the information contained in the Minerva Foods 2017 Sustainability Report and on other circumstances of the engagement and our consideration regarding the areas where material misstatements may exist. Procedures included:
(a) planning of work, considering the relevance, volume of quantitative and qualitative information and operational and internal control systems that served as the basis for preparing the infor- mation contained in the Minerva Foods 2017 Sustainability Report – relative to the period of January 1 to December 31, 2017;
(b) understanding of the methodology for calculations and procedures for compiling indicators through interviews with the managers responsible for preparing information;
(c) application of analytical procedures concerning quantitative information with inquiries regard- ing the qualitative information and its correlation with the indicators reported in the informa- tion contained in the 2017 Annual Sustainability Report; and
(d) comparison of financial indicators with accounting statements and/or accounting records.
The limited assurance engagement also included adherence to the preparatory guidelines and cri- teria for Sustainability Reports in the GRI standard, in the GRI Standards version, applicable to preparation of the information contained in the Minerva Foods 2017 Sustainability Report.
We believe that the evidence found in our engagement is sufficient and appropriate to base our conclu- sion in a limited manner, for the items listed in the summary chart of the 2017 Sustainability Report.
108