Vetoquinol Universal Registration Document 2019

104   Vetoquinol  Universal Registration Document 2019  Financial report 6 CONSOLIDATED FINANCIAL STATEMENTS Notes to the consolidated financial statements • evaluate the overall presentation of the consoli- dated financial statements and assess whether they give a true and fair view of the underlying events and transactions; • with regard to the financial information concerning persons or entities included in the consolidation scope, they collect the evidence that they deem suf- ficient and appropriate in order to express an opinion on the consolidated financial statements. They are responsible for managing, supervising and carrying out the audit of the consolidated financial statements as well as the opinion expressed on these financial statements. Report submitted to the Audit Committee We submit to the Audit Committee a report on the scope of the audit work and the work program implemented, as well as the findings arising from our work. In addition, where necessary, we draw the Audit Committee’s atten- tion to any material deficiencies in the internal control system that we have identified as regards procedures related to the preparation and processing of accounting and financial information. The elements communicated in the report submitted to the Audit Committee include the risks of material misstatement that we deem to be the most significant for the audit of the consolidated financial statements for the period and which thereby constitute the key audit matters that we are required to describe in this report. We also provide the Audit Committee with the decla- ration required under Article 6 of Regulation (EU) no. 537-2014 confirming our independence, within the meaning of the applicable regulations in France, as esta- blished primarily by Articles L. 822-10 to L. 822-14 of the French Commercial Code and in the code of ethics for statutory auditors. Where applicable, we discuss with the Audit Committee any risks to our independence and the safeguard measures applied. Lyon and Villeurbanne, April 23, 2020 The Statutory Auditors PricewaterhouseCoopers Audit Mazars Elisabeth L’Hermite Séverine Hervet