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Qualified Opinion
HO - 2
Qualified Opinion
HO - 2
In our opinion, except for the effects of the matter described in the Basis for
Qualified
Opinion paragraph, the financial statements present fairly, in all material
respects, the
financial position of ABC Company as at December 31, 20X1, and of its financial
performance and its cash flows for the year then ended in accordance with
Philippine
Financial Reporting Standards.
Report on Other Legal and Regulatory Requirements
[Form and content of this section of the auditors report will vary depending on
the nature
of the auditors other reporting responsibilities.]
[Auditors signature]
[Date of the auditors report]
[Auditors address]
Qualified Opinion
HO - 2