Our work was performed in accordance with Spanish profess iona l standards and, consequently, it included understa nd ing the interna l control system on the gene ration o flhe financ ia l illfonllation, éU assesslllcnt ofthe risk ofthe ex istence ofmateria l errors in that in fol"ln ation, the performance oftests and evaluations of the design and operationa l e rTectivcness of this system, ond the performance of such o the r procedurcs os we Illight have cons idered necessary.