AUDIT REPORTING PHASE

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Preparation of the draft audit report structure, including executive summary, scope, methodology, and detailed findings

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Submission of draft AEs or draft report extracts to the Operator for formal management response, where contractually required or simply agreed. Review and assessment of Operator management responses for adequacy, completeness, and contractual compliance.

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Incorporation of factual corrections agreed with the Operator while maintaining independent audit conclusions.

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Final internal review and approval of the audit report by Client and further non-operating partners, where applicable.

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Preparation of final financial impact summaries accompany the report, where requested.

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Finalization and formal issuance of the audit report to the Client, Operator, and non-operating partners in accordance with contractual and governance requirements.