Quite easy this paper. the audit report part is the same as last time criticism of a report was examined. all the points are the same. Good luck to everyone!
had no idea of what the reclassification of financial asset means in Q4, so I chose Q2 and Q3. just wrote down everything I know about those definitions, and IFRS. inventory, tax, pension, PPE, impairment, lease. Hope to get a pass!