What does the auditor need to review and examine according to the legal statement?
The auditor needs to review the separate and combined annual Financial Statements of the Controlled Entities, including their work papers and auditors' reports, to ensure that the Financial Statements accurately represent the Entity's situation or financial performance. This review also verifies the quality of the audit conducted in accordance with approved auditing standards and other rules specified by the Authority. The auditor will then submit relevant reports.