Single format · FV03-C28-3

Qualified opinion, inability to obtain evidence over inventory

A single format from the Modifications, Emphasis of Matter and Key Audit Matters pack. SA 705(R).

Length
1 page
Blanks to fill
10
Files
Word and PDF
Law stated to
13 September 2026

What it covers

  1. 1Qualified opinion, inability to obtain evidence over inventorySA 705(R)10 blanks

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

Qualified Opinion

We have audited the financial statements of [Company name] ("the Company"), which comprise the balance sheet as at 31 March [Financial year-end: year (YYYY)], the statement of profit and loss, [the statement of changes in equity,] and the statement of cash flows for the year then ended, and notes to the financial statements including a summary of material accounting policy information.

In our opinion and to the best of our information and according to the explanations given to us, except for the possible effects of the matter described in the Basis for Qualified Opinion section of our report, the aforesaid financial statements give the information required by the Companies Act, 2013 in the manner so required and give a true and fair view in conformity with the accounting principles generally accepted in India, of the state of affairs of the Company as at 31 March [Financial year-end: year (YYYY)], and its profit, [total comprehensive income,] changes in equity and its cash flows for the year then ended.

3 more paragraphs and tables follow in the full format.

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