(ii) Briefly explain the implications of Parr & Co’s audit opinion for your audit opinion on the consolidated
financial statements of Cleeves Co for the year ended 30 September 2006. (3 marks)
正确答案:(ii) Implications for audit opinion on consolidated financial statements of Cleeves■ If the potential adjustments to non-current asset carrying amounts and loss are not material to the consolidatedfinancial statements there will be no implication. However



