Notes: ^aInterim, the interim audit phase is carried out prior to the year-end of the audited financial statements and is used for planning purposes as well as an initial evaluation and testing of internal control and compliance with Law and Regulations; ^bsubstantive, the final audit phase is conducted after the year-end of the audited financial statements and consists of various procedures performed by auditors to gain reasonable assurance of whether the financial statements are free of material misstatement and have been prepared in accordance with generally accepted accounting principles