Answer / aditya

IF THE ACCOUNTS HAVE NOT BEEN ADOPTED IN AGM, THE AUDITOR
HAS TO GIVE SUPERCEDING REPORT. THE SUPERCEDED REPORT
SHOULD CLEARLY MENTION WHY THERE WAS ANY CHANGE.BUT, HE
CANNOT WITHDRAW THE PREVIOUS REPORT.

Answer / latha

If once he gave the report, he is not suppose to change any
entries or he can not make any changes int he financial
statment.

but only given report means not a problem, still
finalisation he can adjust the entries by putting Journals,
but after preparation of Balance Sheet it is not possible,
Once it is signed & submitted means.....not possible.

if any adjustment or any new entries is there means, he can
taken into next period by showing O/s for that year.

Overall view we can say, in some cases changeing opinion
can be submitt, or in someother cases it can not be so easy

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