Investor Presentaiton
Identify and assess the risks of material misstatement of the financial statements and
the supplementary schedules, whether due to fraud or error, design and perform audit
procedures responsive to those risks, and obtain audit evidence that is sufficient and
appropriate to provide a basis for our opinion. The risk of not detecting a material
misstatement resulting from fraud is higher than for one resulting from error, as fraud
may involve collusion, forgery, intentional omissions, misrepresentations, or the
override of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit
procedures that are appropriate in the circumstances, while the objective of the audit is
not to express an opinion on the effectiveness of the Company's internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of
accounting estimates and related disclosures made by management.
Conclude on the appropriateness of management's use of the going concern basis of
accounting and based on the audit evidence obtained, whether a material uncertainty
exists related to events or conditions that may cast significant doubt on the Company's
ability to continue as a going concern. If we conclude that a material uncertainty exists,
we are required to draw attention in our auditor's report to the related disclosures in the
financial statements and the supplementary schedules or, if such disclosures are
inadequate, to modify our opinion. Our conclusions are based on the audit evidence
obtained up to the date of our auditor's report. However, future events or conditions
may cause the Company to cease to continue as a going concern.
Evaluate whether the presentation and disclosures in the financial statements and the
supplementary schedules are in accordance with accounting standards generally
accepted in Japan, the overall presentation, structure and content of the financial
statements and the supplementary schedules, including the disclosures, and whether the
financial statements and the supplementary schedules represent the underlying
transactions and events in a manner that achieves fair presentation.
We communicate with corporate auditors and the board of corporate auditors regarding,
among other matters, the planned scope and timing of the audit, significant audit findings,
including any significant deficiencies in internal control that we identify during our audit.
We also provide corporate auditors and the board of corporate auditors with a statement
that we have complied with relevant ethical requirements regarding independence, and
communicate with them all relationships and other matters that may reasonably be thought
to bear on our independence, and where applicable, related safeguards.
Interest required to be disclosed by the Certified Public Accountants Act of Japan
We do not have any interest in the Company which is required to be disclosed pursuant to
the provisions of the Certified Public Accountants Act of Japan.
Note to the Reader of Independent Auditor's Report:
The Independent Auditor's Report herein is the English translation of the Independent
Auditor's Report as required by the Companies Act for the convenience of the reader.
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