Single format · FV03-C28-6

Material uncertainty related to going concern, report paragraph

A single format from the Modifications, Emphasis of Matter and Key Audit Matters pack. SA 570(R).

Length
1 page
Blanks to fill
9
Files
Word and PDF
Law stated to
13 September 2026

What it covers

  1. 1Material uncertainty related to going concern, report paragraphSA 570(R)9 blanks

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The first part of the format, as it downloads. Blanks are highlighted.

Variant 1 — adequate disclosure: opinion not modified

Material Uncertainty Related to Going Concern

We draw attention to Note [Going concern note number] to the financial statements, which describes that the Company has incurred a cash loss of Rs [Cash loss for the year (Rs crore)] crore during the year ended 31 March [Financial year-end: year (YYYY)] and that its short-term borrowings of Rs [Short-term borrowings due for renewal (Rs crore)] crore fall due for renewal on [Date borrowings fall due for renewal]. As stated in that Note, these conditions, along with the other matters set out in it, indicate that a material uncertainty exists that may cast significant doubt on the Company's ability to continue as a going concern. Our opinion is not modified in respect of this matter.

5 more paragraphs and tables follow in the full format.

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