You, as the auditor, issued the auditor's report of X Co$,$ltd for the year ended December$31,1996$ dated February $28,1997$ and expressed an unqualified opinion on such financial statements. There was economic crisis in Thailand in $1997$ and you wondered that X Co$,$ Ltd was able to continue its operation. You and X Co$.,$Ltd had prepared $"$ Notes $2$ and $17$ to financial statements $"$ stating that: Note $2$ :The financial statements included a summary of the effect of adverse economic condition in Thailand had on the Company, as well as measures the Company has implemented or plans to implement in response to the economic condition. The accompanying financial statements as of December $31,1997$ included the effects of the economic condition to the extent they can be determined and estimated. Note $17$: The company's recurring losses from operations and capital deficiency raise substal doubt about their abilty to continue a as going concern. As a result of matters described above is uncertainties whether the Company will be able continue going concern and therefore whether it will realize their assets and extinguish their liabilities in the normal course of business and at the amount stated in the financial statements. This financial statements do not include any adjustments that might result from the outcome of these uncertainty. Required: Prepare the comparative auditor's report for X Co$.,$Ltd and give the reason for your opinion.