We have gained an understating of the legal and regulatory framework applicable to the company and the
industry in which it operates and considered the risk of acts by the company that were contrary to applicable laws
and regulations, including fraud. We designed audit procedures at company levels to respond to the risk,
recognising that risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting
one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional
misrepresentations, or through collusion. We focused on laws and regulations that could give rise to a material
misstatement in the financial statements, including, but not limited to, the companies Act 2006, taxation
legislation, financial authority regulation, data protection, anti-bribery, employment and health and safety
legislation.
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