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Independent auditors report on the review of condensed interim financial statements of UMBRA S.A. for the period from 1 July 2016 do 31 December 2016 Translation of the document originally issued
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How to fill out independent auditors report on

01
Review the financial statements and accompanying footnotes.
02
Obtain an understanding of the entity's internal control system.
03
Perform procedures to test the entity's compliance with relevant laws and regulations.
04
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates.
05
Assess the overall presentation, structure, and content of the financial statements.
06
Obtain sufficient appropriate audit evidence to support the report's conclusions and opinion.
07
Prepare the independent auditor's report in accordance with applicable auditing standards and regulations.
08
Include a title that clearly indicates the report is that of an independent auditor.
09
Provide an introductory paragraph that identifies the financial statements being audited, the entity's responsibility, and the auditor's responsibility.
10
State the scope of the audit and any limitations that may exist.
11
Present the auditor's opinion on the financial statements along with a reasonable assurance statement.
12
Include an explanatory paragraph if there are material misstatements, significant uncertainties, or violations of laws and regulations.
13
Conclude the report with the auditor's signature, date, and location.

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01
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The independent auditors report on financial statements.
Companies and organizations that are required by law or regulations to have an independent audit.
The independent auditors report is filled out by the auditors after they have conducted an audit of the company's financial statements.
The purpose of the independent auditors report is to provide assurance to stakeholders that the financial statements are accurate and reliable.
The independent auditors report must include the auditors' opinion on the fairness of the company's financial statements and any material misstatements that were found during the audit.
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