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You have completed the audit of Yellow Group Ltd, using a special purpose reporting framework. However the group suffered a significant IT outage during the

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You have completed the audit of Yellow Group Ltd, using a special purpose reporting framework. However the group suffered a significant IT outage during the year, and key records regarding inventory were lost. What is the most appropriate audit opinion? a. Unmodified O b. Qualified c. Adverse d. Disclaimer of opinion In relation to the audit report for the Yellow Group Ltd. example above, what is the most appropriate additional paragraph(s), if any? O a. None b. Emphasis of Matter c. Other Matter O d. Emphasis of Matter and Other Matter

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