-compliance with the financial reporting standards; 3. an expression of opinion that the auditor’s scope of audit is limited by any act or omission to act of the applicant, its directors or executives. In case

statements and the consolidated financial statements or an adverse opinion; 2. a qualified opinion on any material transaction as non- compliance with the financial reporting standards; 3. an expression of

non-compliance with the financial reporting standards; 3. an expression of opinion that the auditor’s scope of audit is limited by any act or omission to act of the applicant, its directors or