circumstance that gives rise to justifiable doubts as to their impartiality or independence, the respondent shall submit a letter of challenge together with the reason for the challenge as per Form OrYor. 6

(paragraph number........) ( 4.1.3 Limitations imposed by management (paragraph number........) ( 4.2 Involving multiple uncertainties, the auditor concludes that, notwithstanding having obtained sufficient

imposed by management (paragraph........). ( 4.2 Multiple uncertainties with potential interaction of the uncertainties and their possible cumulative effect on the financial statements (paragraph