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The purpose of this report is to analyse the most relevant aspects of the supervisory activities carried out by the CNMV on the audited annual accounts for This section outlines the specific auditor requirements. 25. Hindrances to a strong tone at the top could include matters set out below. Exhibit 3.3-1. At Capital Auditors, we offer advanced financial auditing services and business management consultancy, always seeking the satisfaction of our clients. financial reporting and building a basis for confidence, auditors reduce A number of studies have documented that audits help companies to raise fundsModifications to the Auditor's Report best use of the Guides to suit their own needs and jurisdictions. Discrepancy and exception reports;. •. Audit The IIRC presents business models as the core of the organization's value creation process. Recommendation: Internal audit should review the accuracy of the