[nazneenshaikh]

The second question isn’t related to the first one . Sorry for the confusion

2) if the financial statements have been adequately prepared on a break up basis since there is no realistic prospect of company survival and adequate related disclosures are made in the FS do we then refer to it in the EoM paragraph or KAM ?

3) If the management doesn’t provide access to books and records to the auditor but the auditor cannot resign due to legal restrictions why do we refer to it in the OM paragraph why can’t the auditors issue a disclaimer of opinion (modified opinion) ?
Thankyou for the help

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