#2134250
Nó (Tuairim choinníollach)
Or (Qualified opinion)
Scag na torthaí
Bailiúcháin
2 thoradh i ndoiciméad amháin
#2134242
[Cuir aon teorainn ar raon an iniúchta in iúl, mar shampla aon doiciméadacht tacaíochta a bheith ar lár, cásanna a bhfuil imeachtaí dlí ar siúl ina leith, agus tabhair meastachán faoi “Tuairim choinníollach” thíos, ar na méideanna den chaiteachas agus den ranníocaíocht as an gCúlchiste a ndéantar difear dóibh agus tionchar na teorann ar an raon ar an tuairim iniúchóireachta. Tabharfar tuilleadh mínithe ar an ábhar seo sa tuarascáil, de réir mar is iomchuí.]
[Indicate any limitation on the audit scope, for example any lack of supporting documentation, cases under legal proceedings, and estimate under ‘Qualified opinion’ below, the amounts of expenditure and contribution from the Reserve affected and the impact of the scope limitation on the audit opinion. Further explanations in this regard shall be provided in the report, as appropriate.]