 In this presentation, we will discuss adjustments to the standard unqualified audit report. In other words, these are going to be items that aren't going to pull us away from the unqualified opinion. We still got the unqualified opinion, but there's going to be adjustments to that unqualified opinion. And therefore the report will be altered or adjusted, although not to a qualified report, still unqualified, still the highest report, the unqualified standard report, although the format of it will be adjusted for some of these items. Note that as we go through these, some of these, such as the going concern, if we're very concerned about a going concerned issue, we may have a qualification and we may qualify the report in some type of way. So it depends on the degree as to the going concern issue, as to whether we keep a unqualified report with a going concern in the language of the report, or if we add some type of qualification to it, giving it. So notice that going concern issue is a concern that the company is going to keep ongoing in the long term. If we, if we have a concern that the company is going to go out of business in the short term, then that's going to be a going concern issue, something that we want to adjust and make people aware of opinion based on part of the report of another auditor. So that could be the case that we did some audit for some of the, of the audit and then some of the audit might have been done somewhere else. For example, if we had, if we could not do an audit for part of the company that was done in another location, such as another country, because we don't have an office there, then it's possible that someone else, another auditor could do the audit of that particular component and help us out to complete the audit in that way. But by doing that, then of course we are dependent on an outside CPA firm, and that needs to be stated within the financials, within the report. Financial statements are not comparable. So if there's a comparability problem with the financial statement that should be noted where ICFR not required to be audited and auditor does not audit ICFR, that's going to be the internal control. So normally they're required to be audited. If there's some kind of issue where they're not required to be audit, then that would be a modification to the report as well. Now we're going to consider a situation for working for an opinion based in part on the report of another auditor. So we have a modification here. We didn't complete the entire audit. We had some component of the audit that needed to be done by another auditor in order for us to get that audit completed. That's going to be the modification. It is possible that parts of the audit are completed by a separate public accounting firm. Obviously if that's the case, then we can't give the full opinion on that part that wasn't done by us, and therefore we're going to have to have that modification. The auditor might express an opinion without referring to the work on the other auditors in the audit report. So we have kind of a choice here. We could say this was done by the audit of another firm. If we don't reference the other firm, in that case, the auditor accepts full responsibility for the work of the other auditor. So if we just basically say the other auditor is going to audit some component and we're not going to include them in our report, then we are accepting full responsibility. Now typically if someone other auditor was to conduct some significant component of the audit, we would typically mention that in the audit report. So that would be the other option, probably the more common option. When the principal auditor does reference the other auditors, the principal auditor is sharing responsibility for the audit report with the other auditors. And that's typically what you would think would basically happen, because you want to share responsibility for the components that you might be responsible for and limit the responsibility. However, if you take full responsibility for it, then you have more liability. Maybe you can get paid more in that way. Maybe you can bill more. But I would think typically the situation would be the situation where you would reference that. That seems to be more a given full disclosure over what exactly happened as well. So here's going to be an example, standard title and address. So we'd have the same kind of standard title and address opinion section. It's going to be the same.