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The external auditor attends at least two annual Board meetings, for example meetings dealing with the annual accounts and audit summary. The Board of Directors must be given an opportunity to ask the auditor questions without the management being present.
The auditor attends all the meetings of the Audit Committee. A plan for carrying out the audit is presented to the Audit Committee. At these meetings, the auditor also presents a report from the interim audit and a report for the annual accounts, in which the auditor gives his/her opinion on the quality of internal control in all parts of the Group, and discusses any accounting problems revealed by the audit.
Veidekke has guidelines for the scope and type of additional services provided by the auditor. The auditor shall each year give the Board of Directors a written confirmation that he/she meets the stipulated requirements regarding independence.
For details of the scope of services provided, reference is made to Note 31.