to provide an Independent and High-Quality Financial Review Services To earn the investor confidence, and as it is the most important services we provide to our clients as independent auditors, we review and audit the financial statements prepared by the client's management for reasonable assurance, whether the financial statements are free of material misstatement, or due to fraud or error References included our opinion. Our opinion is expressed in accordance with international standards adopted in Saudi Arabia and other standards and publications adopted by the Saudi Organization for Certified Public Accountants. We also examine the internal control system and put all our observations before management to take account of all weaknesses to be improved to achieve the required efficiency.