ahmedheakl/docatlas_instruct huggingface dataset:
###### Independent Auditor's Report

######## To the Shareholders of ABC Proprietary Limited Adverse Opinion

We have audited the financial statements of ABC Proprietary Limited set out on pages … to …, which comprise the statement of financial position as at 31 December 20X1, and the statement of profit or loss and other comprehensive income, statement of changes in equity and statement of cash flows for the year then ended, and notes to the financial statements, including a summary of significant accounting policies.

In our opinion, because of the significance of the matter discussed in the Basis for Adverse Opinion section of our report, the financial statements do not present fairly the financial position of ABC Proprietary Limited as at 31 December 20x1, and its financial performance and cash flows for the year then ended in accordance with International Financial Reporting Standards and the requirements of the Companies Act of South Africa.

[For audit ors' reports issued on or after 15 June 2019 in respect of audits of financial statements for financial periods beginning before or on 14 June 2019] [Delete block if not applicable] Basis for Adverse Opinion As explained in note x to the financial statements, the company has not consolidated the financial statements of its only subsidiary, XYZ Proprietary Limited, acquired during the year. This investment is accounted for at cost. Under International Financial Reporting Standard IFRS 10, Consolidated Financial Statements , the subsidiary should have been consolidated because it is controlled by the company. Had XYZ Proprietary Limited been consolidated, many elements in the accompanying financial statements would have been materially affected and therefore the departure from the requirements of IFRS 10 are considered to be pervasive. The effects on the consolidated financial statements of this departure have not been determined. Weconducted our audit in accordance with International Standards on Auditing (ISAs). Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. Weare independent of the company in accordance with the sections 290 and 291 of the Independent Regulatory Board for Auditors ' Code of Professional Conduct for Registered Auditors (Revised January 2018), parts 1 and 3 of the Independent Regulatory Board for Auditors ' Code of Professional Conduct for Registered Auditors (Revised November 2018) (together the IRBA Codes) and other independence requirements applicable to performing audits of financial statements in South Africa. We have fulfilled our other ethical responsibilities, as applicable, in accordance with the IRBA Codes and in accordance with other ethical requirements applicable to
## Forsuring af verdenshavene - opgaver og øvelser

Udarbejdet af Anne Becher og Finn Norre, Vesthimmerlands Gymnasium for Aktuel naturvidenskab Målgruppe: Kemi B

De følgende opgaver har taget udgangspunkt i artiklen På vej mod et surt hav af Katherine Richardson og Lone Thybo Mouritzen, Aktuel Naturvidenskab 5, 2006. Øvelsen er fra materialet Massevirkningsloven - 150 år. Jubileumsforsøk med karbiondioksid af Brit Skaugrud fra Kjemiske insitut, Oslo. Opgaver og øvelser er tænkt som et anvendelsesorienteret supplement til et forløb i kemi B om syrer og baser.

######## Opgaver

- 1. Forklar hvorfor mængden af carbondioxid (CO ) i luften øges langsomt pga. forbrænding af 2 kul, olie og naturgas. Opskriv reaktionsskemaet for den fuldstændige forbrænding af heptan.
- 2. Hvad er sammenhængen mellem udledning af carbondioxid og stigende temperaturer på jorden?
- 3. Hvordan kan man måle fortidens CO -indhold i atmosfæren, hvad viser disse målinger og 2 hvor meget carbondioxid indeholder atmosfæren i dag?
- 4. Hvad udtrykker Henrys lov?
- 5. Opskriv ligevægten for reaktionen mellem carbondioxid og vand, hvorved der dannes kulsyre (dihydrogencarbonat)
- 6. Forklar hvorfor en øget mængde carbondioxid i atmosfæren medfører et surere verdenshav (opskriv herunder kulsyres reaktion med vand).
- 7. På hvilke tre former findes carbondioxid i havet (og i hvilken fordeling)
- 8. Hvad er sammenhængen mellem kalkdannende organismer og mængden af carbondioxid i havet og på hvilken måde vil færre kalkdannende organismer i havet mon påvirke det globale carbonkredsløb?
- 9. For alle gasser gælder det, at der kan opløses mere gas i koldt vand end i varmt vand. Man kan fjerne carbondioxid fra en opløsning ved at øge temperaturen eller ved at sænke trykket. Hvad sker der med ligevægten mellem opløst carbondioxid og kulsyre, hvis man øger temperaturen eller sænker trykket?
- 10. Hvorfor er forsuring af havene et større problem ved polerne end andre steder i havene? Indrag nedenstående figur:
# Saksdokument

Oslo 5. mars 2018

#### Bakgrunn og begrunnelser for forslag - utsendelse av informasjon om medlemskontigent

Kilde: Nifs lov

## § 2-5.Generelle regler om stemmerett, valgbarhet, forslagsrett mv.

For å ha stemmerett og være valgbar må man ha fylt 15 år, vært medlem av idrettslaget i minst én måned og ha oppfylt medlemsforpliktelsene, jf. § 10-4. Det samme gjelder der en person skal oppnevnes som representant til årsmøte/ting i overordnet organisasjonsledd. Ingen kan møte eller avgi stemme ved fullmakt, jf. § 2-21. (6) Forslagsrett på årsmøte/ting:

a)	Et medlem har forslagsrett til og på årsmøtet i idrettslaget.

b)	Styret i et organisasjonsledd har forslagsrett til og på eget årsmøte/ting.

c)	Et representasjonsberettiget organisasjonsledd har forslagsrett til årsmøte/ting i overordnet organisasjonsledd, og dets representant(er) har forslagsrett på dette årsmøtet/tinget.

d)	Møteberettiget komité/utvalg har forslagsrett til årsmøte/ting i saker som ligger innenfor komiteens/ utvalgets arbeidsområde, og dets representant har forslagsrett på årsmøtet/tinget innenfor komiteens /utvalgets arbeidsområde.

e)	Et medlem under 15 år har forslagsrett til og på årsmøtet i idrettslaget.

De siste årene har informasjon om medlemskontigent blitt sendt ut under en måned før årsmøtet. I år ble det sendt ut og lagt ut på klubbens nettside 25. februar. Det innebærer at det ikke er mulig å melde seg inn i klubben etter at informasjon om medlemskontigent er sendt ut, og likevel tilfredsstille lovens krav til forutsetninger for å ha stemmerett eller for å være valgbar til verv på årsmøtet samme år. Mange foresatte til aktive utøvere under 15 år er dessverre ikke medlemmer av klubben, og er heller ikke klar over hvilke regler som gjelder. For å rekruttere- og for å sikre nye medlemmers stemmerett og valgbarhet på årsmøter, foreslås følgende:

#### Forslag - Utsendelse av informasjon ommedlemskontigent

#### Informasjon ommedlemskontigent legges ut på klubbens nettside og sendes ut til medlemmene innen 15. januar hvert år.

Eli Størksen, OSK medlem
bashkëpunues dhe të ketë njohuri shumë të mira kompjuterike në programet e paketës Microsoft Office.

## Personat e interesuar duhet të dorëzojnë CV dhe dokumentacionin përkatës sa vijon:

Kërkesë personale për pozicionin ku do të aplikojë Curriculum vitae Kartën e identitetit/pasaporte (kopje) Diploma e shkollës (kopje e noterizuar) Listë notash (kopje e noterizuar) Libreze pune (kopje e plotë e saj) Dëshmi të njohjes së gjuhëve të huaja të mbrojtura Trajnime dhe dëshmi të tjera kualifikimesh që lidhen me fushën Studime shtesë (master profesional/shkencor/diplomë shtesë...) (kopje e noterizuar) Referencë nga punëdhënësi i mëparshëm (nëse ka) Vërtetim dëshmie penaliteti Raport mjeko-ligjor për aftësinë në punë Vërtetim nga Gjykata e Rrethit Vërtetim nga Prokuroria e Rrethit Vërtetim banimi Çertifikatë familjare

## Aplikimet pranohen nga data 01.02.2023 deri më 08.02.2023, përfshirë të dyja këto data.

Depozitimi i aplikimeve do të bëhet pranë njësisë së burimeve njerëzore të Njësisë Vendore të Kujdesit Shëndetësor Tiranë, si dhe një kopje e dokumentacionit të dorëzohet pranë Qendrës Shëndetësore Bathore, sipas një formati i cili parashkruan të gjithë dokumentacionin në dosje të aplikantit dhe firmoset nga specialisti që merr në dorëzim kërkesën dhe aplikanti.

## Procesi i rekrutimit përmban tre faza vlerësimi nga Komisioni i Vlerësimit:

- 1.Vlerësimi i dosjes
- 2.Vlerësimi me shkrim
- 3.Vlerësimi i intervistës me gojë

Pas përfundimit të afatit të aplikimit, Komisioni i Vlerësimit shqytron paraprakisht dosjet e kandidatëve duke kaluar për fazat e mëtejshme kanditatët të cilat përmbushin kriteret e përcaktuara. Kandidatët do të njoftohen në formën e dakortësuar me email personal dhe/ose me sms në numrin e telefonit të vendosur në CV. Njësia e Burimeve Njerëzore është struktura përgjegjëse për ndjekjen dhe zbatimin e procedurave të rekrutimit, hartimit dhe arkivimit të dokumentacionit përkatës.

## DREJTORIA E FINANCËS DHE SHËRBIMEVE MBËSHTETËSE SEKTORI I ADMINISTRIMIT TË BURIMEVE NJERËZORE
www.programtour.com

Tel 089-9246304, 087-5149753, 02-9481866, 02-9482065

####### ข้อความซึ่งถือเปนสาระสาหรับท่านผู้มีเกียรติซึ่งร่วมเดินทาง

ทางบริษัทฯ เป็ นตัวแทนในการจัดนาสัมมนา และการเดินทางที่มีความชานาญ โดยจัดหาโรงแรมที่พัก อาหาร ยานพาหนะ และสถานที่ท่องเที่ยวพร้อมทั้งการสัมมนา ดูงาน เพื่อความสะดวกสบาย และเกิดประโยชน์สูงสุดในการเดินทาง ทั้งนี้ทางบริษัทฯ ไม่สามารถรับผิดชอบในอุบัติเหตุหรือความเสียหายที่เกิดจากโรงแรมที่พัก ยานพาหนะ, อันเนื่องจากอุบัติเหตุรวมถึงภัยธรรมชาติ, โจรกรรม, วินาศกรรม, อัคคีภัย, การผละงาน, การจลาจล , สงครามการเมือง, การผันผวนของอัตราแลกเปลี่ยนเงินตราระหว่างประเทศ, การนัดหยุดงาน, ความล่าชาของเที่ยวบิน, สายการเดินเรือ, รถไฟ, พาหนะท้องถิ่น, ตลอดจนการถูกปฏิเสธออกวีซ่าจากกงสุล และ / หรือ ส่วนงานที่เกี่ยวของกับสถานเอกอัครราชทูต รวมถึงผูมีอานาจทาการแทนประจาประเทศไทย (โดยไม่จาต้ องแสดงเหตุผล เนื่องจากเป็ นสิทธิพิเศษทางการทูต) ซึ่งอยู่เหนือการควบคุมของบริษัทฯ หมายรวมถึงในระหว่างการเดินทางท่องเที่ยวทั้งใน หรือ ต่างประเทศ แต่ทางบริษัทฯ มีความคุมครอง และประกันอุบัติเหตุ ตามเงื่อนไขที่บริษัทฯ ที่รับประกันในกรณีที่ผูร่วมเดินทางถูกปฏิเสธโดยเจ้ าหน้าที่ตรวจคนเขาเมืองของประเทศไทย และ/หรือ ต่างประเทศ มิใหเดินทางออก หรือ เขาประเทศ เนื่องมาจากความประพฤติ พฤติกรรมของผู้ เดินทาง ไม่ปฏิบัติตามกฎระเบียบดานการความคุมโรคติดต่อเฉพาะพื้นที่มีการปลอมแปลงเอกสารเพื่อการเดินทาง รวมถึงมีสิ่งผิดกฎหมาย บริษัทฯ จะไม่คืนค่าใชจ่ายใดๆ รายละเอียดด้ านการเดินทาง อาจมีการเปลี่ยนแปลงไดตามความจาเป็น หรือเพื่อความเหมาะสมทั้งปวง โดยมิต้ องแจ้งให้ทราบล่วงหน้า ทั้ งนี้การขอสงวนสิทธิดังกล่าว บริษัท จะยึดถือและคานึงถึงผลประโยชน์ตลอดจนความปลอดภัยของท่านผู้มีเกียรติ ซึ่งร่วมเดินทางเปนสาคัญ

## กรุณากรอกข้อมูลเพื่อประโยชน์ในการพิจารณาดาเนินการขอวีซ่าของท่าน ประวัติส่วนตัว PERSONAL INFORMATION

#### คานาหน้า : นาย นาง นางสาว เด็กชาย TITLE MR MRS MS MSTR ชื่อ : \_ \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ \_\_\_\_\_\_นามสกุล : \_\_\_\_ \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ NAME : \_ \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ \_\_\_SURNAME : \_ \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ \_\_\_\_\_\_ สถานะภาพ : แต่งงาน โสด MARITAL STATUS MARRIED UN MARRIED ชื่อสามี/ภรรยา: \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ GIVE THE NAME OF WIFE OR HUSBAND สัญชาติสามี/ภรรยา : \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ NATIONALITY ประวัติครอบครัว FAMILY INFORMATION ชื่อ/นามสกุลบิดา : \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_สัญชาติ \_\_\_\_\_\_\_ \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
### Nasionale toekennings vir opkomende navorsers

Twee top opkomende navorsers aan die US het op 27 Augustus 2015 toekennings vir navorsingsuitnemendheid van die NNS ontvang. Dr Nuraan Davids , ŉ dosent in die Departement Onderwysbeleidstudie, en mnr Ethan Newman , ŉ doktorale student in die Departement Plant- en Dierkunde, is onderskeidelik in die kategorieë Vroulike Vroeë Loopbaan/Opkomende Navorsers en Volgende Generasie Manlike Navorsers bekroon. Hierdie pryse word vir uitsonderlike prestasie in navorsing toegeken en vorm deel van die strategie om opkomende navorsers te ontwikkel.

### Landbou-ingenieur vereer

Prof Umezuruike Linus Opara Umezuruike Linus Opara , uitgelese professor in die Departement Hortologie aan die US, is op 29 Augustus 2015 vereer met die IMPRESSA- toekening van RUFORUM, 'n netwerk van 46 universiteite in Afrika wat kapasiteit in die landbousektor ontwikkel. Hy is bestempel as ŉ besonderse navorser en landbou-ingenieur wat help om vaardighede in Afrika te ontwikkeling. Hy beklee die DWT-NNS SARChI-leerstoel in Na-oes Tegnologie aan die US. Sy span werk onder meer aan die hantering en stoor van vrugte en groente soos tafeldruiwe, appels en granate, die preservering van vis en die gebruik van kassawemeel om brood mee te maak. Veertig nagraadse studente en vier nadoktorale genote van 15 Afrikalande het reeds aan die US baat gevind by sy mentorskap en leiding.

### Klusters bevorder studentesukses

Aangesien studentesukses ŉ funksie van die studente -ervaring binne én buite die klaskamer is, het die VS:LO in 2015 ŉ inisiatief begin om deur middel van die klusterkonsep hierdie aspekte nader aan mekaar te bring. Vir elke kluster ( wat bestaan uit ŉ samevoeging van ŉ aantal koshuise en PSO - wyke ) is ŉ Akademiese Prinsipaal aangewys as akademiese rolmodel, soos hieronder aangedui:

KLUSTER	AKADEMIESE PRINSIPAAL	FAKULTEIT
amaMaties	Prof Danie Brink	AgriWetenskappe
Rubix	Prof Willie Perold	Ingenieurswese
Tygerberg	Prof Jimmy Volmink	Geneeskunde en Gesondheidswetenskappe
Validus	Prof Michael Samways	AgriWetenskappe
VicMeyr	Prof Maureen Robinson	Opvoedkunde
Victoria	Prof Doug Rawlings	Natuurwetenskappe
Wimbledon	Prof Bill Nasson	Lettere en Sosiale Wetenskappe
bevat.

Klousule 9(2)(a) sluit enige beleid, statutêre of administratiewe raamwerk uit wat betrekking het op gewoontereg en gebruike ten einde te verhinder dat dit graak word deur hierdie Wet . In ooreenstemming met Bylae 4 (Deel A) van die Grondwet, is dit ŉ gesamentlike funksionele domein van beide nasionale en provinsiale wetgewende bekwaamheid. In KwaZulu-Natal bestaan gewoontereg uit die KwaZulu-Natal Wet op die Kode van Zoeloewet 16 van 1985, die Natal Wet op die Kode van Zoeloewet (Prok. R. 151 van 1985), sowel as die ongekodeerde Zoeloewet, waarvan die wette nooit toegepas was op die tradisionele gemeenskappe binne die jurisdiksiegebied van die Umzimkhulu Plaaslike Munisipaliteit nie.

In klousule 9(2)(b) word tradisionele gemeenskappe, tradisionele rade, tradisionele leiers en ander tradisionele instellings uitgesluit van beinvloeding deur hierdie Wet. Bylae 4 (Deel A) (onderhewig aan Hoofstuk 12) van die Grondwet lys ook tradisionele leierskap as beide gesamentlike wetgewende bevoegdheid wat met tradisionele gemeenskaps- en regeringsaangeleenthede handel by wyse van die Wet op Tradisionele Leierskap en Regeringsraamwerk, 2003 (Wet No. 41 van 2003), KwaZulu-Natal Wet op Tradisionele Leierskap en Regering, 2005 (Wet No. 5 van 2005), en die Oos-Kaap Wet op Tradisionele Leierskap en Regeringsraamwerk, 2005 (Wet No. 4 van 2005).

Die derde uitsluiting, waarvoor voorsiening gemaak is in klousule 9(2)(c), is van toepassing op die beleid, statutêre en administratiewe raamwerke met betrekking tot grondbesit en grondadministrasie. Hierdie stel wette word uitgesluit op grond van die funksionele domein van grond wat uitsluitlik nasionaal funksionele domein is, die bestaan van pre-1994 wetgewing (wat huidiglik binne die nasionale regeringsfeer val) en die nie- toepassing van die Wet op Ingonyamatrust, (Wet No. 3 van 1994), op enige grond binne die jurisdiksiegebied van die Umzimkhulu Plaaslike Munisipaliteit.

### Klousule 10: Kort titel

Die kort titel van die Wetsontwerp is die KwaZulu-Natal Wetsontwerp op Berigting van Umzimkhulu, 2015.

### Klousule 11: Bylae

Die bylae lys die wette wat van toepassing is in die jurisdiksiegebied van die Umzimkhulu Plaaslike Munisipaliteit, herroep soos voorsien in klousule 9 van die Wet, sowel as die omvang van sodanige herroeping.
SAAPS 3 (REVISED MAY 2019) ILLUSTRATIVE REPORTS

adhere to, the statement included in the auditor's report on independence and other ethical requirements, in South Africa, makes reference to the IRBA Code and other independence and ethical requirements applicable to performing audits of financial statements in South Africa.

### Key Key audit matters

N7. Law or regulation may require communication of the key audit matters for audits of entities other than listed entities, for example, those characterised as public interest entities. Auditors should remain alert to the possibility of this requirement. The auditor may also voluntarily decide to communicate key audit matters for entities other than listed entities.

The IAASB has issued four non-authoritative publications that deal with key audit matters:

- • Reporting: Key Audit Matters - This publication has been developed • Reporting: Key Audit Matters - This publication has been developed to assist investors, preparers of financial statements, those charged with governance and others interested in understanding key aspects of KAM as set out in ISA 701.
- • Reporting: Illustrative Key Audit Matters - This publication has • Reporting: Illustrative Key Audit Matters - This publication has been developed to illustrate how the concept of KAM may be applied in practice in accordance with ISA 701.
- • and Communicating Key Audit Matters - This diagram • and Communicating Key Audit Matters - This diagram depicts the process an auditor follows in order to determine the KAM to be communicated.
- • Reporting: Frequently Asked Questions - This publication • Reporting: Frequently Asked Questions - This publication addresses commonly asked questions on the new and revised auditor reporting standards, including questions on key audit matters, and other information.

######## Public sector perspective

The AGSA has determined that the communication of key audit matters in the auditor's report will be applicable to all audits of public sector entities. This will be phased in as determined by the AGSA, except for those listed entities where the inclusion of KAM is mandatory.

##### Other information

N8. N8. In South Africa, the corporate governance code, known as King IV , the JSE

41 of 189
constitute other information. An entity's annual report may include information that has been the subject matter of an assurance engagement other than the audit of the financial statements. ISA 720 (Revised) does not contain a scope exemption for such information, and it is therefore other information within the scope of ISA 720 (Revised). For the purpose of the illustrated reports of listed companies in this SAAPS, the company is assumed to have prepared an 'Annual Report', which meets the definition of an annual report 27 in ISA 720 (Revised), that may contain 'other information' . ISA 720 (Revised) applies to all ISA audits and also affects the audits of non-listed entities. For the purposes of the illustrated reports in this SAAPS, the 'other information' is described as: '… The other information comprises the information included in [the document titled 'ABC Limited Integrated Report 20XX ' and in the document titled 'ABC Limited Separate Financial Statements for the year ended 31 December 20XX '] or [the document titled 'ABC Proprietary Limited Annual Financial Statements for the year ended 31 December 20XX '], which includes… as required by the Companies Act of South Africa. ' 28 29 The Directors' Report , the Audit Committee's Report (when applicable) and the Company 30 Secretary's Certificate (when applicable) form part of the annual financial statements prescribed by the Companies Act of South Africa and they must be audited or reviewed, as and when applicable. The information (subject matter) is generally not identifiable and open to 31 consistent evaluation or measurement against identified criteria . Consequently, the opinion expressed on the financial statements does not extend to the information contained in these reports, as the auditor has no basis for concluding that the information is properly stated. However, the auditor, in accordance with ISA 720 (Revised), has a responsibility to read the other information. Then the auditor must consider whether there is any material inconsistency between the other information and the financial statements, on the one hand, and the other 32 information and the auditor's knowledge obtained in the audit , on the other hand . ISA 720 (Revised) has been used to determine that the Directors' Report, the Audit Committee's Report (when applicable) and the Company Secretary's Certificate (when applicable) meet the 33 definition of 'other information' in terms of ISA 720 (Revised) . ISA 720 (Revised) requires that the auditor's report must include a separate section that identifies the other information, if any, obtained by the auditor prior to the date of the auditor's 34 report . In South Africa, the Directors' Report, the Audit Committee's Report (when applicable) and the Company Secretary's Certificate (when applicable) will be specifically identified as other information in that section. In the paragraph headed 'Other Reports Required by the Companies Act of South Africa ' and 'Other Matter - Reports Required by the Companies Act of South Africa ', as contained in the
#### 22.Qualified opinion - Misstatement and inability to obtain sufficient appropriate audit evidence: Individually immaterial, financial statements as a whole are materially misstated and insufficient audit evidence

Circumstances include: Audit of a complete set of financial statements of a private company in terms of the • Companies Act of South Africa using a fair presentation framework. The audit is not a group audit (i.e. ISA 600 does not apply). Individually immaterial departures from International Financial Reporting • Standards but material in aggregate (effects). Furthermore, the auditor was unable to obtain sufficient appropriate audit evidence to substantiate certain disclosures (possible effects). Based on the audit evidence obtained, the auditor has concluded that a material • uncertainty does not exist related to events or conditions that may cast significant doubt on the entity's ability to continue as a going concern . Key audit matters have not been communicated. • Memorandum of Incorporation does not provide for the appointment of an audit • committee and a company secretary. The auditor has determined that the other information includes the Directors' Report prepared in terms of the Companies Act of South Africa . The auditor has obtained all of the other information prior to the date of the auditor's • reports and has not identified a material inconsistency between the other information and the financial statements or between the other information and the auditor's knowledge obtained in the audit or a material misstatement of the other information. The auditor has concluded the matter above is material but not pervasive to the • financial statements and a modified (i.e. ' qualified ' ) opinion is appropriate based on the audit evidence obtained.

###### Independent Auditor's Report

######## To the Shareholders of ABC Proprietary Limited Qualified Opinion

We have audited the financial statements of ABC Proprietary Limited set out on pages … to …, which comprise the statement of financial position as at 31 December 20X1, and the statement of profit or loss and other comprehensive income, statement of