English to Portuguese Tech/Engineering Petroleum Eng/Sci Finance Department

This is a term used in Appendix I of a Joint Operating Agreement between several Oil Companies.

Exception: in an audit of a financial statement, is a note stating that the auditor agrees with a majority of the statement, but not with certain parts. That is, exceptions are written when the auditor believes that the majority of the financial statement is accurate, but that there are a few inaccuracies scattered throughout. Exceptions are noted in the auditor's report.

Is it correct to use "nota explicativa de possiveis divergências" ? or is there a term with the same meaning in Portuguese?

Contexto e fonte

Appendix I: Accounting Procedure

1.7 Adjustments

Payments of any advances or billings shall not prejudice the right of any Non-Operator to protest or question the correctness thereof; provided, however, all bills and statements rendered to Non-Operators by Operator during any Calendar Year shall conclusively be presumed to be true and correct after twenty-four (24) Months following the end of such Calendar Year, unless within the said twenty-four (24) Month period a Non-Operator takes written exception thereto and makes claim on Operator for adjustment.

Operator shall be allowed to make adjustments to the Joint Account after such twenty-four (24) Month period if these adjustments result from audit exceptions outside of this Agreement, third party claims, or Government requirements.