The client accepts responsibility for maintaining a system of internal control to allow the preparation of financial statements that are true and fair.

The client agrees to indemnify the auditor against any losses caused by fraud in the preparation of the financial statements.

The client accepts responsibility for the preparation of financial statements that present a true and fair view

The client agrees to guarantee the auditor access to people, accounting records and other information that will allow the auditor to gather sufficient appropriate evidence on which to base the audit report