Company: TCMFF
Filing Date: 2025-05-19
Form Type: 6-K
Source: 0001104659-25-050264
Chunk: 33

Company: TELECOM ARGENTINA SA
Filing Date: 2025-05-19
Form: 6-K
Chunk 33
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 alternative but to do so.

| Auditors’                                                  
 responsibilities for the audit of the financial statements |

Our objectives are to obtain reasonable assurance about whether the
financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report
that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance
with Technical Pronouncement No. 37 of the FACPCE will always detect a material misstatement when it exists. Misstatements can arise
from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the
economic decisions of users taken on the basis of these financial statements.

As part of an audit in accordance with Technical Pronouncement No. 37
of the FACPCE, we exercise professional judgment and maintain professional scepticism throughout the audit. We also:

| ● | Identify and assess the risks of material misstatement of the financial statements,                                                           
 whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient    
 and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than     
 for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal 
 control.                                                                                                                                      |

| ● | Obtain an understanding of internal control relevant to the audit in order                                                                  
 to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness 
 of the Company’s internal control.                                                                                                          |

| ● | Evaluate the appropriateness of accounting policies used and the reasonableness 
 of accounting estimates and related disclosures made by the Board of Directors. |

| ● | Conclude on the appropriateness of the Board of Directors use of the going                                                                   
 concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions 
 that may cast significant doubt on the Company’s ability to continue as a going concern. If we conclude that a material uncertainty          
 exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if              
 such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our       
 auditor’s report. However, future events or conditions may cause the