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About the integrated report

About the integrated report

Assurance and comparability

Changes to Aveng's operational structure have been discussed here, here, here and here. No significant changes have been made in the scope, boundary or measurement methods applied in this report and the rest of the suite of reports. There have been no restatements to comparatives unless otherwise stated in the relevant section.

The summarised financial statements contained in this report are extracted from the full statutory financial statements on our website, prepared in accordance with International Financial Reporting Standards (IFRS), the requirements of the South African Companies Act 71 of 2008, as amended, and the Listings Requirements of the JSE Limited, and independently audited by Ernst & Young Inc.

Refer to www.aveng.co.za/financials/annual_reports and www.financialresults.co.za/2014/aveng-integratedreport-2014/sumauditopinion
for the respective unqualified audit opinions.

Pursuant to the Group's commitment to transparency and effective communication, Aveng has provided disclosures in this report as well as the sustainability overview on the website in line with best practice and internationally accepted standards, where possible. Certain sustainability information included in this report has been correctly extracted from the online sustainability overview and should be read together with the online review to obtain a fully comprehensive view. The Group has sought independent assurance on selected non-financial metrics. Refer to www.financialresults.co.za/2014/aveng-integrated-report-2014/sustainability for KPMG's limited assurance report included in the sustainability overview report.

Aveng's combined assurance model is well encapsulated in its ‘three lines of defence' approach and is continuously being improved, as reported here.