| 10. | If the auditor is unable to obtain sufficient appropriate audit evidence regarding the opening balances, the auditor shall express a qualified opinion or disclaim an opinion on the financial statements, as appropriate, in accordance with ISA (UK and Ireland) 705.5 (Ref: Para. A8) |
| 11. | If the auditor concludes that the opening balances contain a misstatement that materially affects the current period's financial statements, and the effect of the misstatement is not appropriately accounted for or not adequately presented or disclosed, the auditor shall express a qualified opinion or an adverse opinion, as appropriate, in accordance with ISA (UK and Ireland) 705. |
| 5 ISA (UK and Ireland) 705, "Modifications to the Opinion in the Independent Auditor's Report." |
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