3. The auditor's report was drafted by audit assistant of Amir & Co at the completion of the audit of the financial statements of WKC Bbd, for the year ended 30 June 2014. Auditors' Report We have audited the consolidated financial statements of WKC Bhd. The financial statements are the responsibility of the Company's Directors. Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with approved auditing standards. These standards require that we plan and perform the audit to audit to obtain reasonable assurance about whether the financial statements are free of misstatements. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by the Directors as well as evaluating the overall adequacy of the presentation of information in the financial statements. We believe that our audit provides a reasonable basis for our opinion. (a) The financial statements have been properly drawn up in accordance with approved auditing standards and the provisions of the Act so as to give a true and fair view of the financial position of the Company and the results of the Company for the year ended 30 June 2014; and (b) The accounting and other records required by the Act to be kept by the Company have been properly kept in accordance with the provisions of the Act We have considered the financial statements of all the subsidiaries of which we have not acted as auditor, which are indicated in note X to the financial statements. We have satisfied that the financial statements of the subsidiaries that have been consolidated with the company's financial statements are in form and content appropriate and proper for the purposes of the preparation of the consolidated financial statements and we have received satisfactory information and explanations required by us for those purposes. The auditors' reports on the financial statements of the subsidiaries which we have acted as auditors did not contain any qualification or any adverse comment made under subsection (3) of Section 174 of the Act. Required: Explain FIVE (5) deficiencies or shortcomings in the above auditor's report. Do not rewrite the auditors' report.