After conclude these risk assessments, the auditor takes into account the relevant

internal control for the formulation by the entity of the annual accounts, in order to
design the audit procedures that are appropriate based on the circumstances, and not
with the main goal of expressing an opinion. on the entity's internal control
effectiveness. An audit also includes an evaluation of adequacy of the accounting
policies applied and the reasonableness of the accounting estimates made by
management, as well as the eavluation of the presentation of the annual accounts
taken as a whole. We believe that the audit evidence that we have obtained provides
an appropriate and enough basis for our audit opinion.

2. Opinion

In our opinion, the attached annual accounts express, according to all important
aspects, a fair view of the equity and financial situation of the company ABC, as of
December 31, 2016, as well as its results and cash flows for the year finished, in
accordance with the financial information regulatory framework and, in particular,
with the accounting principles and criteria contained.

Inform about other legal and regulatory requirements

The attached 2016 management report contains the explanations that the
administrators consider appropriate about the situation of the company, the evolution
of its business and other matters and is not an integral part of the annual accounts. We
have verified that the accounting information contained in the aforementioned
management report agrees with that of the 2016 annual accounts. As auditors, our
work is limited to verify the management report with the scope already mentioned in
this paragraph and does not include the different review information to that obtained
from the accounting records of the company.