Ubisoft 2009 Annual Report Download - page 179

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175
3.2 Auditor’s report prepared pursuant to Article L.225-235 of
the French Commercial Code, on the report of the
Chairman of the Board of Directors of Ubisoft
Entertainment SA
This is a free translation into English of the statutory auditors’ report issued in French prepared in
accordance with Article L.225-235 of French company law on the report prepared by the Chairman of the
Board of Directors on the internal control procedures relating to the preparation and processing of
accounting and financial information issued in French and is provided solely for the convenience of
English speaking users.
This report should be read in conjunction and construed in accordance with French law and professional
auditing standards applicable in France.
Ladies and Gentlemen,
In our capacity as auditors of Ubisoft Entertainment SA and pursuant to the provisions of Article L.
225-235 of the French Commercial Code, we hereby present our report on the report prepared by the
Chairman of your in accordance with the provisions of Article L. 225-37 of the French Commercial
Code for the fiscal year ended March 31, 2009.
The chairman is required to draw up and submit to the approval of the board of directors a report for
the check of internal audit procedures and risk management implemented at the company and giving
the other information required by the Article L.225-37 of the French Commercial Code relating in
particular to the device as regards of government of company.
Our task is:
- to offer our observations in response to the information provided in the Chairman’s report regarding
the internal audit procedures used to prepare and process accounting and financial information, and
- to attest that the report comprises the other information required by the Article L.225-37 of the French
Commercial Code, being specified that our task is not to check the sincerity of this other information.
We have carried out our work in accordance with accepted professional standards in France.
Information concerning the internal audit procedures used to prepare and process accounting
and financial information
The professional standards require due diligence in order to assess the accuracy of the information
concerning the internal audit procedures used to prepare and process accounting and financial
information included in the Chairman’s report. Specifically, this due diligence includes:
- Acquiring an understanding of the internal control procedures used to prepare and process
accounting and financial information on which the information and the provided in the Chairman’s
report are founded.
- Acquiring an understanding of the work which allowed to draw up these information.
- Determine if, in the case we would find during our mission important deficiencies of the internal
control used to prepare and process accounting and financial, were appropriateness mentioned in the