Single format · FV03-C28-4

Qualified opinion, misstatement in the expected credit loss provision

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

Length
1 page
Blanks to fill
7
Files
Word and PDF
Law stated to
13 September 2026

What it covers

  1. 1Qualified opinion, misstatement in the expected credit loss provisionSA 705(R)7 blanks

Read the opening

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")… In our opinion and to the best of our information and according to the explanations given to us, except for the 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, changes in equity and its cash flows for the year then ended.

Basis for Qualified Opinion

2 more paragraphs and tables follow in the full format.

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