adequate accounting records have not been kept or returns adequate for my audit have not been received from branches not visited by my team;
nid yw cofnodion cyfrifyddu digonol wedi'u cadw neu ni dderbyniwyd ffurflenni cyfrifyddu sy'n ddigonol ar gyfer fy archwiliad gan ganghennau nad ymwelwyd â hwy gan fy nhîm;