Look, it seem unprofessional to give these advice, but it is how some people did and get the better result. Before we explain the seriousness of this opinion, and how to rectify it, let see the requirement from ISA regarding disclaimer opinion first.
As per ISA , auditors shall disclaim their opinion or issued the disclaimer opinion on financial statements if they are unable to obtain sufficient and appropriate audit evidence to support their opinion. Auditors could disclaimers opinion only if they conclude that, for the items or accounts, they could not obtain audit evidence , are material to financial statements, and also pervasive. If the items or accounts are immaterial or material, but not pervasive, the auditor should issue a qualified opinion.
The other case that auditors might also issue disclaimers opinion is when there are many uncertainties on certain material items or areas where auditors could not verify and assured that those items or accounts are correctly prepared.
Noted: This is the simple example related to the situation where the auditor should express disclaimers opinion and it is just to justify our explanation above. The subsequent events review found that there is no payment from those customers yet. Because of the significance of the matters referred to in the Basis for Disclaimer of Opinion above, we do not express an opinion on the financial statements.
In accordance with the requirements of the Companies Act, in Malaysia, we also report that, in our opinion:. We have not received satisfactory information and explanations required by us for those purposes. This report is made solely to the members of the Company, as a body, in accordance with Section of the Companies Act, in Malaysia and for no other purpose.
We do not assume responsibility to any other person for the content of this report. Your email address will not be published. We will review your website, mobile app, or SaaS privacy notice free of charge. Email us for your free review. Email support disclaimertemplate. You get free technical email support 7 days per week for questions or if you need help downloading your forms.
For example, if you promote an Amazon product in a blog post through the Amazon Affiliates program, you need to add an Amazon Affiliates disclaimer to that blog post. There are many types of disclaimers that address liabilities for different industries, activities, and content. The most common types of disclaimers are:. How Do I Write a Disclaimer?
You can write a disclaimer by modifying a disclaimer template to address any liabilities you have on your site. Using a disclaimer template will make it easy for you to pick and choose the disclaimers that may apply to your website, and then customize those disclaimers to include any information unique to your site. Do I Need a Disclaimer? What Types of Disclaimers Are There? The most common types of disclaimers are: Fair Use Disclaimer : A fair use disclaimer discloses that you are using copyrighted materials on your website lawfully and with the appropriate permissions.
Warranty Disclaimer : Warranty disclaimers explain that sellers and service providers are not responsible for possible product or service failures. Copyright Disclaimer : A copyright disclaimer lets site visitors know that your site contains copyrighted material.
No Responsibility Disclaimer : No responsibility disclaimers inform users that you are not responsible for the actions they take based on content found on your website. Confidentiality Disclaimer : Confidentiality disclaimers assure users that some content, such as contact information, is only intended to be seen by certain parties. Affiliate Disclaimer : Affiliate disclaimers disclose your participation in an affiliate program, such as Amazon Associates.
Commonly, copyright disclaimers and no responsibility disclaimers double as YouTube disclaimers. Views Expressed Disclaimer : Views expressed disclaimers specify that the opinions found on your website are not the views or opinions of your business.
Investment Disclaimer : An investment disclaimer informs readers that your investments commentary is information, and should not be taken as official investment advice. No Guarantee Disclaimer : No guarantee disclaimers announce that your website or business makes no promises about the results of a product or service.
Email Disclaimer : An email disclaimer is any disclaimer added to the footer of an email. Most often, confidentiality disclaimers act as email disclaimers. Past Performance Disclaimer : Past performance disclaimers state that previous results do not equal future results. Medical Disclaimer : A medical disclaimer informs users that the content on the site is provided for informational purposes only, and does not substitute professional medical advice.
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