Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →


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<h1>Auditors must justify negative or qualified responses and explain inability to express opinions per Companies (Auditor's Report) Order, 2003.</h1> In the Companies (Auditor's Report) Order, 2003, it is mandated that if an auditor's report contains unfavourable or qualified responses to any questions, the auditor must provide reasons for these answers. Additionally, if the auditor is unable to express an opinion on a particular question, the report must state this inability and explain why it is not possible to provide an answer.