Portuguese to English Bus/Financial Finance (general)

Fraud Risk Clearance
We have assessed the fraud risk in our audit engagement performed in accordance with ISA 240 The Auditor's Responsibility to Consider Fraud in an Audit of Financial Statements for [name of entity] for the year ended December 31, 2010.
We confirm that:
(a)there have been no fraud, irregularities, illegal and unusual transactions noted during the course of our audit ;