27 November, 1998
To Whom It May Concern:
This latter of reference is for Mikhail Haritonov regarding his experience at KPMG Moscow.
Mikhail joined KPMG Moscow in August 1997 as an assistant in the Audit Division Energy Department. In August - September 1997 Mikhail was entered into KPMG Audit Service Training Course as part of standard KPMG recruitment programme, designed to improve the recruits' verbal and written communication skills, and develop an understanding of KPMG audit approach and specific procedures performed to achieve various objectives of the audit.
Mikhail's responsibilities included performing audit procedures at KPMG office as well as at the clients' promises, which often required going on the business trips outside of Moscow. In the course of his work at KPMG Mikhail was involved in the audit of a number of LUKoil sites including Astrakhannefteproduct, Chelyabnefteproduct and Permnefteproduct.
As part of his work experience, Mikhail participated in the process of gathering financial information for the purpose of compilation of the Information Report detailing LUKoil management and organizational structure and statistical data on financial position and operating activities of the company.
Mikhail was also involved in the process of transformation of LUKoil financial statements in accordance with International Accounting Principles at Kogalymneftegas.
Mikhail's performance evaluation forms filled out for each assignment he worked on indicate that he has strong people skills, which help him to establish and maintain good relationship with the client staff and his colleagues. He has exceptional computer skills, and his workpapers are always legible and well presented. During the course of his work, Mikhail developed good knowledge of oil products distribution accounting and oil industry in general.
Yours faithfully,
Andrew Korn
KPMG Manager
