Independent Auditors Report

Prepare a draft independent auditor's report, with the following information:

a. Name of public accounting firm: KAP Renata and colleagues

b. Address: JL Jati Mulyana no 41, Jakarta 18760, Tel +6221 6284638, fax +6221 3256745

c. The client being audited is PT Professional Skepticism for the period December 31, 2021

d. Report No: 001/D-2022/RENA, report date 20 June 2022, use your own name as the name of the partner providing the signature, public accountant registration number 3227448374

e. The audit opinion given is unqualified with an explanatory paragraph. There is an emphasis on one thing, namely that the client company is experiencing a capital deficiency in which its current liabilities have exceeded its total assets, so there is significant doubt about the business group to continue its business on an ongoing basis.