Where applicable.
‘I Where there is no change in the accounting policy (ies) the portion “except for the changes as stated in note(s) with which we concur” way be omitted.
‘2 Where no Zakat is deductible, substitute “no Zakat was deductible at source under the Zakat and Ushr Ordinance, 1980.
Where any of the matter referred to in the auditors’ report is answered in the negative or with a qualification, the report shall state the reason for such answers along with the factual position to the best of the auditor’s information.

Posted on November 2, 2015 in Forming An Opinion And Reporting On Financial Statements

Share the Story

Back to Top
Share This