 as the standard report so same as the standard unqualified except for the addition of and the report of the other auditors. So we're obviously just going to include that within the opinion because it's not just our opinion but also of the other auditors with regards to these areas and the sentence stating auditors opinion so in this sentence in our opinion based on our audit and the report of the other auditors so that's going to be the the new component here the consolidated financial statements are presented fairly in all material respects and so on and so forth additional paragraph would look something like this no just this is just going to be an example of the type of language that might be included in the additional paragraph that of course will be dependent on the circumstances so we did not audit the financial statements of the subsidiary company so we're going to say that you know in this case we're going to say there's a subsidiary company we didn't audit them a wholly owned subsidiary which which statements reflect total assets and revenue constituting 20% and 27% respectively of the related consolidated totals those statements were audited by other auditors whose report has been furnished to us and our opinion in so far as it relates to the amount included for the company is based solely on the report of the other auditor so notice this paragraph is basically stating exactly what is going on there gives basically approximations about what component was not audited and makes it makes that disclosure clear that it wasn't audited by us but that we're completely dependent on the audit work of another firm basis for opinion section same as the standard so the basis for the opinion section would be the same as the standard unqualified except for the addition of and the report of the other auditors in the conclusion sentence we believe that our audit and the report of the other other auditor provide a reasonable basis for our opinion so obviously we're going to add our report and the report by the other auditors here's an example of an unqualified report with an explanatory paragraph for going concern problems so again remember it's still unqualified we haven't changed it from unqualified the highest standard report to a qualified report but we are modifying it for this basic going concern problem so that's just an example of the type of language which might be included explanatory paragraph like the one below is added after the opinion paragraph in the opinion section of the report a reference to this explanatory paragraph is included in the critical audit matters section so substantial doubt about going concern assumption the company financial statements have been prepared assuming that the company will continue as a going concern as discussed in note eight in the financial statements the company has suffered reoccurring losses from operations and has a net capital deficiency that raises substantial doubt about its ability to continue as a going concern management plans in regards to these issues are too described in note eight the financial statements do not include any adjustments that might result from the outcome of this uncertainty so that we're going to state basically remember that goings concerns is a concern that the entity will not basically be able to stay in a long term within the long term in a business setting to stay in business for a long term so we have the explanatory or added or adjustment to the unqualified report in this case and of course we'll reference to the note which will give more detail about you know what what what the what the issue is and what management's intentions about how to resolve it will be sometimes the auditor will want to emphasize an issue an auditor may want to draw special attention to a particular issue the auditor may choose to include an emphasis paragraph in the auditor's report so if there's a that there's some kind of issue that the auditor thinks is important then that might be another format or way or thing or item that the auditor will adjust the standard unqualified report for