Conducting external audit services for general-purpose financial statements that aims to enhance the confidence of targeted users of the financial statements as it is achieved through the independent expression of the auditor's opinion. Audit procedures, conducted in accordance with audit standards and relevant procedural requirements, enable the auditor to form an opinion based on reasonable assurance regarding whether the financial statements are free from material misstatement, may that be due to fraud or error, and if they are presented fairly in all material aspects. Reasonable assurance is a high level of assurance, achieved when auditors obtain sufficient appropriate audit evidence to reduce the risk of audit failure, which is the risk of expressing an inappropriate opinion. Our company, as a professional organization, adopts an approach that emphasizes the need to understand the client's operations and identify the most important internal and external factors in relation to administrative and regulatory controls of the client that affect the client's operations. Thus, it serves as a starting point for identifying areas where we need to intensify our assessments. Therefore, we are pleased to clarify the key features of our expected audit approach, which focuses on studying, examining, and evaluating the accounting systems, regulatory and internal control systems, and other essential protocols applied to entities, enabling us to design an efficient and effective audit program that ensures maximum utilization of the time allocated for the audit. This approach will be followed by the implementation of audit procedures as per the following stages:

1. Stage One: Understanding the accounting and internal control systems.
2. Stage Two: Auditing and examining the financial statements.