2005 Annual report - Virbac
2005 Annual report - Virbac
2005 Annual report - Virbac
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58<br />
Report of the Statutory auditors drawn up pursuant to article<br />
L.225-235 of the French commercial code regarding the<br />
<strong>report</strong> of the Chairman of the Supervisory board of <strong>Virbac</strong> on<br />
the internal control procedures relating to the drawing up<br />
and processing of accounting and financial information<br />
Year ending 31 December <strong>2005</strong><br />
Dear Shareholders,<br />
As <strong>Virbac</strong>’s Statutory auditors and pursuant to the provisions of article L.225-235 of the French Commercial Code, we present<br />
you with our <strong>report</strong> on the <strong>report</strong> drawn up by your Chairman pursuant to the provisions of article L.225-68 of the French<br />
Commercial Code for the year ending 31 December <strong>2005</strong>.<br />
It is the responsibility of the Chairman to <strong>report</strong> therein on the conditions for preparing and organising the work of the<br />
Supervisory board and the internal control procedures in place within the company.<br />
Our role is to provide you with our observations on the information set out in the <strong>report</strong> of the Chairman on the internal control<br />
procedures relating to the drawing up and processing of accounting and financial information.<br />
We carried out our audit in accordance with professional standards applicable in France. This requires the carrying out of our<br />
work in such a manner as to ensure the authenticity of the information set out in the <strong>report</strong> of the Chairman on the internal<br />
control procedures relating to the drawing up and processing of accounting and financial information. This work consisted of:<br />
❖ familiarising ourselves with the internal control goals and general organisation, as well as the internal control procedures relating<br />
to the drawing up and processing of accounting and financing information, set out in the <strong>report</strong> of the Chairman;<br />
❖ familiarising ourselves with the work underlying the information thereby set out in the <strong>report</strong>.<br />
As a result of our work, we have no observations to make on the information set out regarding the internal control procedures<br />
of the company relating to the drawing up and processing of accounting and financial information, in the <strong>report</strong> of the<br />
Chairman of the Supervisory board, drawn up pursuant to the provisions of the final paragraph of article L.225-68 of the French<br />
Commercial Code.<br />
Nice and Marseilles<br />
25 April 2006<br />
The Statutory auditors<br />
David & Associés<br />
Roger DAVID<br />
Deloitte & Associés<br />
Vincent GROS
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