E-Learning Gulf University EY NOORA ADNAN 4.60 TISSOS Flag esto iding to werd word PO Box os Bu Trade Center Kingdom CRM WIT1 INDEPENDENT AUDITOR'S REPORT TO THE SHAREHOLDERS OF BAHRAIN MIDDLE EAST BANK B.S.C. Report on the Audit of the Consolidated Financial Statements We were engaged to audit the consolidated financial statements of Bahrain Middle East Bank B.S.C. ('the Bank") and its subsidiaries (logether the Group'), which comprise the consolidated statement of financial position as at 31 December 2019, and the consolidated statement of comprehensive income cash flows and changes in equity for the year then ended, and notes to the consolidated financial statements including a summary of significant accounting policies We do not express an opinion on the accompanying consolidated financial statements Because of the significance of the matters described in the Basis for disclaimer of opinion section of our report, we have not been able to obtain sufficient appropriate audit evidenon with respect to the basis of going concern adopted by the Bank, to provide a basis for an Budit opinion on the consolidated financial statements Required: 1. What type of report did the auditor provide? 2. What is the reason for the auditor to submit the above report? 3. In general, what are the causes that make the auditor prepare such kinds of reports E-Learning Gulf University EY NOORA ADNAN 4.60 TISSOS Flag esto iding to werd word PO Box os Bu Trade Center Kingdom CRM WIT1 INDEPENDENT AUDITOR'S REPORT TO THE SHAREHOLDERS OF BAHRAIN MIDDLE EAST BANK B.S.C. Report on the Audit of the Consolidated Financial Statements We were engaged to audit the consolidated financial statements of Bahrain Middle East Bank B.S.C. ('the Bank") and its subsidiaries (logether the Group'), which comprise the consolidated statement of financial position as at 31 December 2019, and the consolidated statement of comprehensive income cash flows and changes in equity for the year then ended, and notes to the consolidated financial statements including a summary of significant accounting policies We do not express an opinion on the accompanying consolidated financial statements Because of the significance of the matters described in the Basis for disclaimer of opinion section of our report, we have not been able to obtain sufficient appropriate audit evidenon with respect to the basis of going concern adopted by the Bank, to provide a basis for an Budit opinion on the consolidated financial statements Required: 1. What type of report did the auditor provide? 2. What is the reason for the auditor to submit the above report? 3. In general, what are the causes that make the auditor prepare such kinds of reports