Fond 2-23 Template-Went Layout 9 References Mallings Review View Heb Table Design Layout A AAAAE-E--04 ab xxA-A- Normal Aalibct Aabcox AaBbCx AaBbCt Ab No Spac Heading Hading2 Pind Tele Des Pagraph The auditor must either express an opinion regarding the financial statements, taken as a whole, or state that an opinion cannot be expressed in the auditor's report. When the auditor cannot express an overall opinion, the auditor should state the reasons therefor in the auditor's report. In all cases where an auditor's name is associated with financial statements, the auditor should clearly indicate the character of the auditor's work, if any, and the degree of responsibility the auditor is taking, in the auditor's report The auditor must assess whether the financial statements are presented in accordance with the financial reporting framework. O Facul