Following the Singapore Court of Appeal’s judgement, and in particular the findings of conspiracy and deceit, I attempted to expand my audit procedure to address the increase in audit risk over transactions with APFT and other related parties. However, the management has informed me that they are unable to obtain certain information from APFT and accordingly I have not received sufficient explanation and evidence to enable me to satisfy myself whether there are other related party transactions which may not have been identified or disclosed to me. As a consequence of this limitation of scope, I was unable to determine whether any adjustments or disclosures might be necessary to the consolidated financial statements and separate financial statements for the year ended 31 December 2020.
KPMGが意見不表明を出した監査報告書を改めて読んで見たけど、どう考えても難しいと思うよw
APFの関連会社から特定の情報を入手できないと通知してきたとか。
Following the Singapore Court of Appeal’s judgement, and in particular the findings of conspiracy and deceit, I attempted to expand my audit procedure to address the increase in audit risk over transactions with APFT and other related parties. However, the management has informed me that they are unable to obtain certain information from APFT and accordingly I have not received sufficient explanation and evidence to enable me to satisfy myself whether there are other related party transactions which may not have been identified or disclosed to me. As a consequence of this limitation of scope, I was unable to determine whether any adjustments or disclosures might be necessary to the consolidated financial statements and separate financial statements for the year ended 31 December 2020.