Hi Kim, thank you so much for sharing. Apologies if I've missed this in the article but is it acceptable to state that financial statements may contain errors for example in an audit risk where the new finance director may not be sufficiently competent (as the company is in a specialised industry, different from previous role)? Or must we be specific in disclosing if things are overstated/understated ? This in regards to gaining full marks for identifying the audit risk.