Audit Report

There is a question called ‘Grape’-dec 2009 1(a)on training cost…I’ve done the question and viewed the answer afterwards.. It has mentioned a bit on audit report for training costs. I cant understand why its qualified except for when if reclassified as an expense it will turn a profit into loss. Shouldn’t it be adverse opinion? I’m not talking about training costs together with receivables…I’m referring to just the training costs..