and Q1/2014 financial statements respectively due to limitation on their scope of audit/review. Accordingly, the auditors were unable to obtain sufficient and appropriate audit evidence with respect to

by 20 January 2025. The auditor expressed a qualified opinion on NRF’s interim financial statements for the third quarter of 2024 because the auditor was unable to obtain sufficient, appropriate audit

the first paragraph shall be based upon the factors specified in Clause 14. In case of intentional or gross negligent violation which causes the violator to obtain ill gotten gain or causes damages to

not uniform, data are also often not readily available due to poor recording Common challenges Several actions that can be taken: ● Ensure data storage and management ● Focus to obtain primary data from

(paragraph ........); ( 2.1.2 incorrect use of accounting policy (paragraph........); ( 2.1.3 inappropriate/insufficient disclosure of information (paragraph........). ( 2.2 Inability to obtain sufficient

2.1.3 inappropriate/insufficient disclosure of information (paragraph........). ฆ 2.2 Inability to obtain sufficient appropriate audit evidence and the possible effects are material, but not pervasive

the financial statements (paragraph number........) ( 2.2 The auditor is unable to obtain sufficient appropriate audit evidence on which to base the opinion, but the auditor concludes that the possible

steel price trend while inventory still had higher price. Also, when comparing to the same period of last year, inventories on hand end of 31 March 2016 had low cost since last quarter of year 2015. 4

same period of 2018. The main reasons were:  Revenues from circulation decreased 15.24% with circulation revenues of comic books and children books decreasing 33.23%. On the other hand, revenues from

comic books and children books decreasing 27.63%. On the other hand, pocket books increased 28.20%. • Revenues from rendering of services decreased 70.6% due to less margins from publishing, distributing