To make the text have the head of the practice, but in some cases, he trusts it to the student. Regardless of the real author, the opinion should be issued on behalf of the Manager.
Start writing a text header. It should be indicated the title of the document - "Review of pre-diploma practice", or more, if a student learns nothing from last year. You also need to specify the full name of the organization, its form of ownership and legal address. Information can be gleaned from any official legal document issued by the organization.
In the main part of the text describe what the student during practice - his office and the functions that he performed during his work. Next you need to specify a time frame for practices with up to date, then the opinion of the head of the practice about the theoretical knowledge of the student gained at the University. It should be noted not only advantages but also disadvantages of the theoretical framework of the probationer, if any. Then, you should develop a theme of practical skills of the student, for example, the ability to work with the documentation, the necessary computer programs, and so forth. Here, too, we need to talk about the strengths and weaknesses of the student.
Next, on the basis of the work describe the quality of the student, which he showed. It can be as personal characteristics - interpersonal skills, punctuality, and professional - ability to work in a team, learning and so on.

The supervisor must give an adequate evaluation of the student's work during the practice, taking into account all aspects described in the previous part of the opinion.
At the end of the opinion the head should put the date, your surname, initials, title, and signature. Then this document needs to be certified in the management of the enterprise or the head of Department if the organization is very large.