reviewing the financial statement disclosures and testing to supporting documentation to assess compliance with relevant laws and regulations discussed above;
lunio casgliadau eglur, a gefnogir gan farnau rhesymegol, ynglŷn â gofynion cydymffurfio â Deddf a Rheoliadau 2004 a bodloni’r gofyniad cyfreithiol ynghylch cadernid; ac