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Audit Opinion: Compliance with Requirements of Construction Object Attraction
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Belarus, [Date]
Our audit opinion is based on the examination of financial information enclosed in the report of [Audited Face], as well as our testing and evaluation of evidence obtained during the audit.
Compliance with Obligations
As per the requirements established by the national rules of auditor activities, we have reviewed whether [Audited Face] has complied with the obligation to prepare and fairly present the financial information, including other information related to the construction object attraction process.
Verification of Requirements
Our review has focused on verifying whether [Audited Face] has observed the requirement set forth in subitem 1.2 of Item 1 of the Presidential Decree of July 2, 2020 No. 247 regarding the implementation of construction object attraction with profit not exceeding 5% of the estimated cost determined in current prices for each premises created according to the legislation on end date of construction.
Audit Procedures
We have performed audit procedures aimed at obtaining evidence that [Audited Face] has complied with this requirement, including:
- Reviewing documents such as title deeds, project declarations, agreements registered by local executive and administrative organs, project documentation passed state examination, allowing documentation on asset construction, construction contracts, and notices on receipt of notification on production of installation and construction works.
- Testing the financial information enclosed in the report against the documents submitted during the audit.
Professional Judgment
We have applied professional judgment and maintained professional skepticism throughout our audit.
Opinion
Based on our review, we believe that reasonable confidence has been obtained that [Audited Face] has complied with the requirement set forth in subitem 1.2 of Item 1 of the Presidential Decree No. 247, and we express our opinion accordingly.
Important Notes
Please note that our audit was conducted in accordance with the Law of Belarus “On Auditor Activities” and national rules of auditor activities. While we believe that reasonable confidence has been obtained, it is important to recognize that there may be some misstatements or errors that could have been detected through more extensive procedures.
We also highlight the risk of nondetection of essential misstatements as a result of unfair actions, which may imply the availability of specially developed measures directed to their concealment.
Responsibility
We wish to emphasize our responsibility for expressing an opinion on the financial information enclosed in the report, and we believe that it provides a fair presentation about the data that is its cornerstone. Finally, we have exchanged information with persons given the leading authority, bringing to their attention significant questions that arose during audit, including considerable shortcomings of internal control system revealed during audit.
Independence
We confirm that all requirements for respect for the principle of independence have been fulfilled, and we provide information on all relations and other questions that could be considered reasonable threats to violation of the principle of independence. If necessary, we also bring to attention all taken precautionary measures.
Opinion
In our opinion, [Audited Face] has complied with the requirement set forth in subitem 1.2 of Item 1 of the Presidential Decree No. 247 regarding the implementation of construction object attraction with profit not exceeding 5% of the estimated cost determined in current prices for each premises created according to the legislation on end date of construction.
Signed
[Your Name] Certified Auditor [Your Firm’s Name] [Date]