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INSERT INTO `work_ethics` VALUES (1,'&lt;span id=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;docs-internal-guid-8ece9c3f-7fff-6901-9af3-ce26b849facc\\\\\\\\&amp;quot;\\\\&amp;quot;\\&quot;&gt;&lt;p dir=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;ltr\\\\\\\\&amp;quot;\\\\&amp;quot;\\&quot; style=\\&quot;\\\\&amp;quot;margin-top:\\&quot; 2.4pt;=\\&quot;\\&quot; margin-bottom:=\\&quot;\\&quot; 0pt;=\\&quot;\\&quot; line-height:=\\&quot;\\&quot; 1.7;\\\\\\&quot;=\\&quot;\\&quot;&gt;&lt;span normal;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; font-variant-east-asian:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; vertical-align:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; baseline;\\\\\\\\\\\\\\&quot;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; style=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot;&gt;Our audit is planned and performed in accordance with the &lt;/span&gt;International Standards on Auditing. \r\n\r\nThose standards require that the audit comply with ethical requirements and plan and perform the audit to obtain reasonable assurance whether the financial statements are free from material misstatement. \r\n\r\n\r\nAn audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements.&lt;/p&gt;&lt;p dir=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;ltr\\\\\\\\&amp;quot;\\\\&amp;quot;\\&quot; style=\\&quot;\\\\&amp;quot;margin-top:\\&quot; 2.4pt;=\\&quot;\\&quot; margin-bottom:=\\&quot;\\&quot; 0pt;=\\&quot;\\&quot; line-height:=\\&quot;\\&quot; 1.7;=\\&quot;\\&quot; color:=\\&quot;\\&quot; rgb(96,=\\&quot;\\&quot; 132,=\\&quot;\\&quot; 164);=\\&quot;\\&quot; font-size:=\\&quot;\\&quot; 15px;=\\&quot;\\&quot; font-family:=\\&quot;\\&quot; roboto,=\\&quot;\\&quot; sans-serif;\\\\\\&quot;=\\&quot;\\&quot;&gt;&lt;/p&gt;&lt;p dir=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;ltr\\\\\\\\&amp;quot;\\\\&amp;quot;\\&quot; style=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;line-height:1.2;margin-top:0pt;margin-bottom:0pt;\\\\\\\\&amp;quot;\\\\&amp;quot;\\&quot;&gt;&lt;span style=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;font-variant-numeric:\\\\&amp;quot;\\&quot; normal;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; font-variant-east-asian:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; vertical-align:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; baseline;\\\\\\\\\\\\\\&quot;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot;&gt;&lt;br&gt;&lt;/span&gt;&lt;/p&gt;&lt;p dir=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;ltr\\\\\\\\&amp;quot;\\\\&amp;quot;\\&quot; style=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;line-height:1.2;margin-top:0pt;margin-bottom:0pt;\\\\\\\\&amp;quot;\\\\&amp;quot;\\&quot;&gt;&lt;span style=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;font-variant-numeric:\\\\&amp;quot;\\&quot; normal;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; font-variant-east-asian:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; vertical-align:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; baseline;\\\\\\\\\\\\\\&quot;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot;&gt;Our approach towards any assignment is based on the following steps :&lt;/span&gt;&lt;/p&gt;&lt;p dir=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;ltr\\\\\\\\&amp;quot;\\\\&amp;quot;\\&quot; style=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;line-height:1.2;margin-top:2.4pt;margin-bottom:0pt;\\\\\\\\&amp;quot;\\\\&amp;quot;\\&quot;&gt;&lt;span style=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;font-variant-numeric:\\\\&amp;quot;\\&quot; normal;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; font-variant-east-asian:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; vertical-align:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; baseline;\\\\\\\\\\\\\\&quot;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot;&gt;Understand the client and fill up the &quot;Know Your Client&quot; [KYC] form;&lt;/span&gt;&lt;/p&gt;&lt;p dir=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;ltr\\\\\\\\&amp;quot;\\\\&amp;quot;\\&quot; style=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;line-height:1.2;margin-top:2.4pt;margin-bottom:0pt;\\\\\\\\&amp;quot;\\\\&amp;quot;\\&quot;&gt;&lt;span style=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;font-variant-numeric:\\\\&amp;quot;\\&quot; normal;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; font-variant-east-asian:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; vertical-align:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; baseline;\\\\\\\\\\\\\\&quot;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot;&gt;Understand the industry in which the client is;&lt;/span&gt;&lt;/p&gt;&lt;p dir=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;ltr\\\\\\\\&amp;quot;\\\\&amp;quot;\\&quot; style=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;line-height:1.2;margin-top:2.4pt;margin-bottom:0pt;\\\\\\\\&amp;quot;\\\\&amp;quot;\\&quot;&gt;&lt;span style=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;font-variant-numeric:\\\\&amp;quot;\\&quot; normal;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; font-variant-east-asian:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; vertical-align:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; baseline;\\\\\\\\\\\\\\&quot;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot;&gt;Understand the local laws, rules and regulation in which the client operates;&lt;/span&gt;&lt;/p&gt;&lt;p dir=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;ltr\\\\\\\\&amp;quot;\\\\&amp;quot;\\&quot; style=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;line-height:1.2;margin-top:2.4pt;margin-bottom:0pt;\\\\\\\\&amp;quot;\\\\&amp;quot;\\&quot;&gt;&lt;span style=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;font-variant-numeric:\\\\&amp;quot;\\&quot; normal;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; font-variant-east-asian:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; vertical-align:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; baseline;\\\\\\\\\\\\\\&quot;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot;&gt;Plan the assignment;&lt;/span&gt;&lt;/p&gt;&lt;p dir=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;ltr\\\\\\\\&amp;quot;\\\\&amp;quot;\\&quot; style=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;line-height:1.2;margin-top:2.4pt;margin-bottom:0pt;\\\\\\\\&amp;quot;\\\\&amp;quot;\\&quot;&gt;&lt;span style=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;font-variant-numeric:\\\\&amp;quot;\\&quot; normal;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; font-variant-east-asian:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; vertical-align:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; baseline;\\\\\\\\\\\\\\&quot;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot;&gt;Prepare templates for requirements and issue the list of requirements to the clients, in advance;&lt;/span&gt;&lt;/p&gt;&lt;p dir=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;ltr\\\\\\\\&amp;quot;\\\\&amp;quot;\\&quot; style=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;line-height:1.2;margin-top:2.4pt;margin-bottom:0pt;\\\\\\\\&amp;quot;\\\\&amp;quot;\\&quot;&gt;&lt;span style=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;font-variant-numeric:\\\\&amp;quot;\\&quot; normal;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; font-variant-east-asian:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; vertical-align:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; baseline;\\\\\\\\\\\\\\&quot;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot;&gt;Request for third party confirmation / external evidences, directly, from the client company\'s&lt;/span&gt;&lt;/p&gt;&lt;ul style=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;margin-bottom:\\\\&amp;quot;\\&quot; 0px;\\\\\\\\\\\\\\&quot;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot;&gt;&lt;li dir=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;ltr\\\\\\\\&amp;quot;\\\\&amp;quot;\\&quot; style=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;list-style-type:\\\\&amp;quot;\\&quot; disc;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; font-variant-numeric:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; normal;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; font-variant-east-asian:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; vertical-align:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; 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normal;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; font-variant-east-asian:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; vertical-align:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; baseline;\\\\\\\\\\\\\\&quot;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot;&gt;&lt;span class=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;Apple-tab-span\\\\\\\\&amp;quot;\\\\&amp;quot;\\&quot; style=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;white-space:pre;\\\\\\\\&amp;quot;\\\\&amp;quot;\\&quot;&gt;	&lt;/span&gt;&lt;/span&gt;&lt;span style=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;font-variant-numeric:\\\\&amp;quot;\\&quot; normal;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; font-variant-east-asian:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; vertical-align:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; baseline;\\\\\\\\\\\\\\&quot;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot;&gt;&lt;span class=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;Apple-tab-span\\\\\\\\&amp;quot;\\\\&amp;quot;\\&quot; style=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;white-space:pre;\\\\\\\\&amp;quot;\\\\&amp;quot;\\&quot;&gt;	&lt;/span&gt;&lt;/span&gt;&lt;span style=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;font-variant-numeric:\\\\&amp;quot;\\&quot; normal;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; font-variant-east-asian:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; vertical-align:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; baseline;\\\\\\\\\\\\\\&quot;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot;&gt;&lt;span class=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;Apple-tab-span\\\\\\\\&amp;quot;\\\\&amp;quot;\\&quot; style=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;white-space:pre;\\\\\\\\&amp;quot;\\\\&amp;quot;\\&quot;&gt;	&lt;/span&gt;&lt;/span&gt;&lt;span style=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;font-variant-numeric:\\\\&amp;quot;\\&quot; normal;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; font-variant-east-asian:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; vertical-align:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; baseline;\\\\\\\\\\\\\\&quot;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot;&gt;Trade creditors,&lt;/span&gt;&lt;/p&gt;&lt;/li&gt;&lt;li dir=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;ltr\\\\\\\\&amp;quot;\\\\&amp;quot;\\&quot; style=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;list-style-type:\\\\&amp;quot;\\&quot; disc;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; font-variant-numeric:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; normal;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; font-variant-east-asian:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; vertical-align:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; baseline;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; margin-left:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; -12pt;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; padding-left:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; 3pt;\\\\\\\\\\\\\\&quot;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot;&gt;&lt;p dir=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;ltr\\\\\\\\&amp;quot;\\\\&amp;quot;\\&quot; style=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;line-height:1.2;margin-top:2.4pt;margin-bottom:0pt;\\\\\\\\&amp;quot;\\\\&amp;quot;\\&quot; role=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;presentation\\\\\\\\&amp;quot;\\\\&amp;quot;\\&quot;&gt;&lt;span style=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;font-variant-numeric:\\\\&amp;quot;\\&quot; 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font-variant-east-asian:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; vertical-align:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; baseline;\\\\\\\\\\\\\\&quot;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot;&gt;&lt;span class=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;Apple-tab-span\\\\\\\\&amp;quot;\\\\&amp;quot;\\&quot; style=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;white-space:pre;\\\\\\\\&amp;quot;\\\\&amp;quot;\\&quot;&gt;	&lt;/span&gt;&lt;/span&gt;&lt;span style=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;font-variant-numeric:\\\\&amp;quot;\\&quot; normal;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; font-variant-east-asian:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; vertical-align:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; baseline;\\\\\\\\\\\\\\&quot;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot;&gt;&lt;span class=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;Apple-tab-span\\\\\\\\&amp;quot;\\\\&amp;quot;\\&quot; style=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;white-space:pre;\\\\\\\\&amp;quot;\\\\&amp;quot;\\&quot;&gt;	&lt;/span&gt;&lt;/span&gt;&lt;span style=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;font-variant-numeric:\\\\&amp;quot;\\&quot; normal;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; font-variant-east-asian:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; vertical-align:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; baseline;\\\\\\\\\\\\\\&quot;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot;&gt;Shareholders, investors, etc.&lt;/span&gt;&lt;/p&gt;&lt;/li&gt;&lt;li dir=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;ltr\\\\\\\\&amp;quot;\\\\&amp;quot;\\&quot; style=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;list-style-type:\\\\&amp;quot;\\&quot; disc;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; font-variant-numeric:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; normal;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; font-variant-east-asian:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; vertical-align:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; baseline;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; margin-left:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; -12pt;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; padding-left:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; 3pt;\\\\\\\\\\\\\\&quot;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot;&gt;&lt;p dir=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;ltr\\\\\\\\&amp;quot;\\\\&amp;quot;\\&quot; style=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;line-height:1.2;margin-top:2.4pt;margin-bottom:0pt;\\\\\\\\&amp;quot;\\\\&amp;quot;\\&quot; role=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;presentation\\\\\\\\&amp;quot;\\\\&amp;quot;\\&quot;&gt;&lt;span style=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;font-variant-numeric:\\\\&amp;quot;\\&quot; normal;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; font-variant-east-asian:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; vertical-align:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; baseline;\\\\\\\\\\\\\\&quot;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot;&gt;Associate companies / related parties / business associates&lt;/span&gt;&lt;/p&gt;&lt;/li&gt;&lt;li dir=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;ltr\\\\\\\\&amp;quot;\\\\&amp;quot;\\&quot; style=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;list-style-type:\\\\&amp;quot;\\&quot; disc;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; font-variant-numeric:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; normal;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; font-variant-east-asian:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; vertical-align:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; baseline;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; margin-left:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; -12pt;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; padding-left:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; 3pt;\\\\\\\\\\\\\\&quot;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot;&gt;&lt;p dir=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;ltr\\\\\\\\&amp;quot;\\\\&amp;quot;\\&quot; style=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;line-height:1.2;margin-top:2.4pt;margin-bottom:0pt;\\\\\\\\&amp;quot;\\\\&amp;quot;\\&quot; role=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;presentation\\\\\\\\&amp;quot;\\\\&amp;quot;\\&quot;&gt;&lt;span style=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;font-variant-numeric:\\\\&amp;quot;\\&quot; normal;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; font-variant-east-asian:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; vertical-align:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; baseline;\\\\\\\\\\\\\\&quot;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot;&gt;Determine the audit risks;&lt;/span&gt;&lt;/p&gt;&lt;/li&gt;&lt;li dir=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;ltr\\\\\\\\&amp;quot;\\\\&amp;quot;\\&quot; style=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;list-style-type:\\\\&amp;quot;\\&quot; disc;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; font-variant-numeric:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; normal;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; font-variant-east-asian:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; vertical-align:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; baseline;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; margin-left:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; -12pt;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; padding-left:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; 3pt;\\\\\\\\\\\\\\&quot;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot;&gt;&lt;p dir=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;ltr\\\\\\\\&amp;quot;\\\\&amp;quot;\\&quot; style=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;line-height:1.2;margin-top:2.4pt;margin-bottom:0pt;\\\\\\\\&amp;quot;\\\\&amp;quot;\\&quot; role=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;presentation\\\\\\\\&amp;quot;\\\\&amp;quot;\\&quot;&gt;&lt;span style=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;font-variant-numeric:\\\\&amp;quot;\\&quot; normal;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; font-variant-east-asian:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; vertical-align:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; baseline;\\\\\\\\\\\\\\&quot;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot;&gt;Issue letter of engagement;&lt;/span&gt;&lt;/p&gt;&lt;/li&gt;&lt;li dir=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;ltr\\\\\\\\&amp;quot;\\\\&amp;quot;\\&quot; style=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;list-style-type:\\\\&amp;quot;\\&quot; disc;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; font-variant-numeric:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; normal;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; font-variant-east-asian:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; vertical-align:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; baseline;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; margin-left:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; -12pt;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; padding-left:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; 3pt;\\\\\\\\\\\\\\&quot;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot;&gt;&lt;p dir=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;ltr\\\\\\\\&amp;quot;\\\\&amp;quot;\\&quot; style=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;line-height:1.2;margin-top:2.4pt;margin-bottom:0pt;\\\\\\\\&amp;quot;\\\\&amp;quot;\\&quot; role=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;presentation\\\\\\\\&amp;quot;\\\\&amp;quot;\\&quot;&gt;&lt;span style=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;font-variant-numeric:\\\\&amp;quot;\\&quot; normal;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; font-variant-east-asian:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; vertical-align:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; baseline;\\\\\\\\\\\\\\&quot;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot;&gt;Perform the assignment;&lt;/span&gt;&lt;/p&gt;&lt;/li&gt;&lt;/ul&gt;&lt;br&gt;&lt;p dir=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;ltr\\\\\\\\&amp;quot;\\\\&amp;quot;\\&quot; style=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;line-height:1.2;margin-top:2.4pt;margin-bottom:0pt;\\\\\\\\&amp;quot;\\\\&amp;quot;\\&quot;&gt;&lt;span style=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;font-variant-numeric:\\\\&amp;quot;\\&quot; normal;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; font-variant-east-asian:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; vertical-align:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; baseline;\\\\\\\\\\\\\\&quot;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot;&gt;Our audit is planned and performed in accordance with the International Standards on Auditing.&amp;nbsp;&lt;/span&gt;&lt;/p&gt;&lt;p dir=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;ltr\\\\\\\\&amp;quot;\\\\&amp;quot;\\&quot; style=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;line-height:1.2;margin-top:2.4pt;margin-bottom:0pt;\\\\\\\\&amp;quot;\\\\&amp;quot;\\&quot;&gt;&lt;span style=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;font-variant-numeric:\\\\&amp;quot;\\&quot; normal;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; font-variant-east-asian:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; vertical-align:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; baseline;\\\\\\\\\\\\\\&quot;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot;&gt;Those standards require that the audit comply with ethical requirements and plan and perform the audit to obtain reasonable assurance whether the financial statements are free from material misstatement.&amp;nbsp;&lt;/span&gt;&lt;/p&gt;&lt;p dir=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;ltr\\\\\\\\&amp;quot;\\\\&amp;quot;\\&quot; style=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;line-height:1.2;margin-top:2.4pt;margin-bottom:0pt;\\\\\\\\&amp;quot;\\\\&amp;quot;\\&quot;&gt;&lt;span style=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;font-variant-numeric:\\\\&amp;quot;\\&quot; normal;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; font-variant-east-asian:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; vertical-align:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; baseline;\\\\\\\\\\\\\\&quot;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot;&gt;An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements.&lt;/span&gt;&lt;/p&gt;&lt;p dir=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;ltr\\\\\\\\&amp;quot;\\\\&amp;quot;\\&quot; style=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;line-height:1.2;margin-top:2.4pt;margin-bottom:0pt;\\\\\\\\&amp;quot;\\\\&amp;quot;\\&quot;&gt;&lt;span style=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;font-variant-numeric:\\\\&amp;quot;\\&quot; normal;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; font-variant-east-asian:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; vertical-align:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; baseline;\\\\\\\\\\\\\\&quot;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot;&gt;The procedures selected depend on the auditor team\'s judgment, including the assessment of the risk of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor consider internal control relevant to the company\'s preparation and fair presentation of the financial statements 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.&amp;nbsp;&lt;/span&gt;&lt;/p&gt;&lt;p dir=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;ltr\\\\\\\\&amp;quot;\\\\&amp;quot;\\&quot; style=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;line-height:1.2;margin-top:2.4pt;margin-bottom:0pt;\\\\\\\\&amp;quot;\\\\&amp;quot;\\&quot;&gt;&lt;span style=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;font-variant-numeric:\\\\&amp;quot;\\&quot; normal;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; font-variant-east-asian:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; vertical-align:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; baseline;\\\\\\\\\\\\\\&quot;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot;&gt;An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by the management, as well as evaluating the overall presentation of the financial statements.&lt;/span&gt;&lt;/p&gt;&lt;div&gt;&lt;span style=\\&quot;\\\\&amp;quot;\\\\\\\\&amp;quot;font-size:\\\\&amp;quot;\\&quot; 12pt;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; font-family:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; calibri,=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; sans-serif;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; background-color:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; transparent;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; font-variant-numeric:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; normal;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; font-variant-east-asian:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; vertical-align:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; baseline;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; white-space:=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot; pre-wrap;\\\\\\\\\\\\\\&quot;=\\&quot;\\\\&amp;quot;\\\\&amp;quot;\\&quot;&gt;&lt;br&gt;&lt;/span&gt;&lt;/div&gt;&lt;/span&gt;','1585564971');
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