1. The statutory auditor(s) or the audit firm(s) shall present the results of the statutory audit of the public-interest entity in an audit report.
2. The audit report shall be prepared in accordance with the provisions of Article 28 of Directive 2006/43/EC and in addition shall at least:
(a) state by whom or by which body the statutory auditor(s) or the audit firm(s) was (were) appointed;
(b) indicate the date of the appointment and the period of total uninterrupted engagement including previous renewals and reappointments of the statutory auditors or the audit firms;
(c) provide, in support of the audit opinion, the following:
(i) a description of the most significant assessed risks of material misstatement, including assessed risks of material misstatement due to fraud;
(ii) a summary of the auditor's response to those risks; and
(iii) where relevant, key observations arising with respect to those risks.
Where relevant to the above information provided in the audit report concerning
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