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OLTCHIM S.A. in judicial reorganization CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2017PREPARED IN ACCORDANCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS ADOPTED BY THE
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An independent auditor's report on consolidated financial statements is a formal document that provides an audit opinion on a company's consolidated financial statements, ensuring they are free of material misstatements and in accordance with the applicable financial reporting framework.
Public companies and certain private companies that meet specific criteria are required to file an independent auditor's report on their consolidated financial statements as part of their financial disclosures.
To fill out the report, the auditor must evaluate the company's financial statements, complete the audit in accordance with auditing standards, and prepare the report by stating their opinion, basis for opinion, and any other necessary disclosures.
The purpose of the independent auditor's report is to provide assurance to stakeholders that the consolidated financial statements are presented fairly and accurately, boosting investor confidence and facilitating informed decision-making.
The report must include the auditor's opinion, the basis for that opinion, any key audit matters, the auditor's responsibilities, and verification of the financial statements against the applicable reporting framework.
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