AUDIT REPORT SITUATIONS

1 You are auditing the consolidated and comparative financial statements of Yagami Corporation for years ended
2021 and 2022 and you have concluded that the misstatements are immaterial and not pervasive.
2 You are auditing the consolidated and comparative financial statements of Light Corporation for years ended
2021 and 2022, and you have concluded that the misstatements are immaterial but pervasive.
3 You are auditing the consolidated and comparative financial statements of Lelouch Corporation for years
ended 2021 and 2022, and you have concluded that the misstatements are material but not pervasive.
4 You are auditing the consolidated and comparative financial statements of Levi Corporation for years ended
2021 and 2022, and you have concluded that the misstatements are material and pervasive.
5 You are auditing the consolidated and comparative financial statements of Ackerman Corporation for years
ended 2021 and 2022, but during the audit, the client imposed some limitations in your audit. You see this one
as immaterial in your audit.
6 You are auditing the consolidated and comparative financial statements of Naruto Corporation for years ended
2021 and 2022, but during the audit, the client imposed some limitations in your audit. You see this one as
material but not pervasive in your audit.
7 You are auditing the consolidated and comparative financial statements of Uzumaki Corporation for years
ended 2021 and 2022, but during the audit, the client imposed some limitations in your audit. You see this one
as material and pervasive as it affects largely your audit.
8 You are auditing the consolidated and comparative financial statements of Monkey Corporation for years
ended 2021 and 2022, but during the audit, the circumstances limited you to do your audit procedure and you
see this one as immaterial.
9 You are auditing the consolidated and comparative financial statements of Luffy Corporation for years ended
2021 and 2022, but during the audit, the circumstances limited you to do your audit procedure and you see
this one as material but not pervasive.
10 You are auditing the consolidated and comparative financial statements of Edward Corporation for years
ended 2021 and 2022, but during the audit, the circumstances limited you to do your audit procedure and you
see this one as material and pervasive.
11 You are auditing the consolidated and comparative financial statements of Elric Corporation for years ended
2021 and 2022, but during the audit, the circumstances limited you to do your audit procedure. You have
performed alternative procedures for the audit and you seem satisfied with the results.
12 You are auditing the consolidated and comparative financial statements of Itachi Corporation for years ended
2021 and 2022, but during the audit, the circumstances limited you to do your audit procedure. You have
performed alternative procedures for the audit and you seem satisfied with the results.
13 You are auditing the consolidated and comparative financial statements of Uchicha Corporation for years
ended 2021 and 2022, but during the audit, the circumstances limited you to do your audit procedure. You
have performed alternative procedures for the audit but you are not satisfied with the results.
14 You are auditing the consolidated and comparative financial statements of Ichigo Corporation for years ended
2021 and 2022, but during the audit, it seems that your independence becomes impaired.
15 You are auditing the consolidated and comparative financial statements of Kurosaki Corporation for years
ended 2021 and 2022. Looking at one point of the audit, the client has notes for a change in accounting
estimate and based on your judgment, this is valid.
16 You are auditing the consolidated and comparative financial statements of Kakashi Corporation for years
ended 2021 and 2022. Looking at one point of the audit, the client has notes for a change in accounting
estimate and based on your judgment, this is invalid.
17 You are auditing the consolidated and comparative financial statements of Hatake Corporation for years ended
2021 and 2022. Looking at one point of the audit, the client has notes for a change in accounting policy and
based on your judgment, this is valid.
18 You are auditing the consolidated and comparative financial statements of Roronoa Corporation for years
ended 2021 and 2022. Looking at one point of the audit, the client has notes for a change in accounting policy
and based on your judgment, this is invalid.
19 You are auditing the consolidated and comparative financial statements of Zoro Corporation for years ended
2021 and 2022. You have used an expert during the conduct of your audit and it seems that the valuation of
the client’s special items are fairly stated.
 AUDIT REPORT SITUATIONS
20 You are auditing the consolidated and comparative financial statements of Goku Corporation for years ended
2021 and 2022. You have used an expert during the conduct of your audit and it seems that the valuation of
the client’s special items are not fairly presented. The misstatement is material but not pervasive.
21 You are auditing the consolidated and comparative financial statements of Eren Corporation for years ended
2021 and 2022. You have used an expert during the conduct of your audit and it seems that the valuation of
the client’s special items are not fairly presented. The misstatement is material and pervasive.
22 You are auditing the consolidated and comparative financial statements of Yeager Corporation for years ended
2021 and 2022. You have noted that the company has disclosed some accounting uncertainties.
23 You are auditing the consolidated and comparative financial statements of Killua Corporation for years ended
2021 and 2022. You have noted in your audit that you have discovered uncertainties but client refuses to
cooperate on this one. The limitation imposed by the client is material but not pervasive.
24 You are auditing the consolidated and comparative financial statements of Zoldyck Corporation for years
ended 2021 and 2022. You have noted in your audit that you have discovered uncertainties but client refuses
to cooperate on this one. The limitation imposed by the client is material and pervasive.
25 You are auditing the consolidated and comparative financial statements of Saitama Corporation for years
ended 2021 and 2022. You have noted in your audit that you have discovered uncertainties but the client
refuses to disclose or adjust the financial statements. The misstatement is material but not pervasive.
26 You are auditing the consolidated and comparative financial statements of Spike Corporation for years ended
2021 and 2022. You have noted in your audit that you have discovered uncertainties but the client refuses to
disclose or adjust the financial statements. The misstatement is material and pervasive.
27 You are auditing the consolidated and comparative financial statements of Spiegel Corporation for years ended
2021 and 2022. You have discovered that there are matters requiring the attention of the Board of Directors.
The financial statements are presented fairly in all material respects.
28 You are auditing the consolidated and comparative financial statements of Mikasa Corporation for years ended
2021 and 2022. You have discovered that the client had an early application of new accounting policies but
this is properly disclosed by them.
29 You are auditing the consolidated and comparative financial statements of Ackerman Corporation for years
ended 2021 and 2022. You have discovered that the client had an early application of new accounting policies
but this is properly disclosed by them.
30 You are auditing the consolidated and comparative financial statements of Hisoka Corporation for years ended
2021 and 2022. You have discovered that the client had experienced a major catastrophe but this is properly
disclosed by them.
31 You are auditing the consolidated and comparative financial statements of Okabe Corporation for years ended
2021 and 2022. You have a subsequent discovery of facts after you have completed your audit.
32 You are auditing the consolidated and comparative financial statements of Mustang Corporation for years
ended 2021 and 2022 and you have concluded that the misstatements are immaterial and not pervasive.
33 You are auditing the consolidated and comparative financial statements of Mustang Corporation for years
ended 2021 and 2022, and you have concluded that the misstatements are immaterial but pervasive.
34 You are auditing the consolidated and comparative financial statements of Mustang Corporation for years
ended 2021 and 2022, and you have concluded that the misstatements are material but not pervasive.
35 You are auditing the consolidated and comparative financial statements of Mustang Corporation for years
ended 2021 and 2022, and you have concluded that the misstatements are material and pervasive.
36 You are auditing the consolidated and comparative financial statements of Mustang Corporation for years
ended 2021 and 2022, but during the audit, the client imposed some limitations in your audit. You see this one
as immaterial in your audit.
37 You are auditing the consolidated and comparative financial statements of Mustang Corporation for years
ended 2021 and 2022, but during the audit, the client imposed some limitations in your audit. You see this one
as material but not pervasive in your audit.
38 You are auditing the consolidated and comparative financial statements of Mustang Corporation for years
ended 2021 and 2022, but during the audit, the client imposed some limitations in your audit. You see this one
as material and pervasive as it affects largely your audit.
39 You are auditing the consolidated and comparative financial statements of Mustang Corporation for years
ended 2021 and 2022, but during the audit, the circumstances limited you to do your audit procedure and you
see this one as immaterial.
 AUDIT REPORT SITUATIONS
40 You are auditing the consolidated and comparative financial statements of Mustang Corporation for years
ended 2021 and 2022, but during the audit, the circumstances limited you to do your audit procedure and you
see this one as material but not pervasive.
41 You are auditing the consolidated and comparative financial statements of Mustang Corporation for years
ended 2021 and 2022, but during the audit, the circumstances limited you to do your audit procedure and you
see this one as material and pervasive.
42 You are auditing the consolidated and comparative financial statements of Mustang Corporation for years
ended 2021 and 2022, but during the audit, the circumstances limited you to do your audit procedure. You
have performed alternative procedures for the audit and you seem satisfied with the results.
43 You are auditing the consolidated and comparative financial statements of Mustang Corporation for years
ended 2021 and 2022, but during the audit, the circumstances limited you to do your audit procedure. You
have performed alternative procedures for the audit and you seem satisfied with the results.
47 You are auditing the consolidated and comparative financial statements of Mustang Corporation for years
ended 2021 and 2022, but during the audit, the circumstances limited you to do your audit procedure. You
have performed alternative procedures for the audit but you are not satisfied with the results.
48 You are auditing the consolidated and comparative financial statements of Mustang Corporation for years
ended 2021 and 2022, but during the audit, it seems that your independence becomes impaired.
49 You are auditing the consolidated and comparative financial statements of Mustang Corporation for years
ended 2021 and 2022. Looking at one point of the audit, the client has notes for a change in accounting
estimate and based on your judgment, this is valid.
50 You are auditing the consolidated and comparative financial statements of Mustang Corporation for years
ended 2021 and 2022. Looking at one point of the audit, the client has notes for a change in accounting
estimate and based on your judgment, this is invalid.
51 You are auditing the consolidated and comparative financial statements of Mustang Corporation for years
ended 2021 and 2022. Looking at one point of the audit, the client has notes for a change in accounting policy
and based on your judgment, this is valid.
52 You are auditing the consolidated and comparative financial statements of Mustang Corporation for years
ended 2021 and 2022. Looking at one point of the audit, the client has notes for a change in accounting policy
and based on your judgment, this is invalid.
53 You are auditing the consolidated and comparative financial statements of Mustang Corporation for years
ended 2021 and 2022. You have used an expert during the conduct of your audit and it seems that the valuation
of the client’s special items are fairly stated.
54 You are auditing the consolidated and comparative financial statements of Mustang Corporation for years
ended 2021 and 2022. You have used an expert during the conduct of your audit and it seems that the valuation
of the client’s special items are not fairly presented. The misstatement is material but not pervasive.
55 You are auditing the consolidated and comparative financial statements of Mustang Corporation for years
ended 2021 and 2022. You have used an expert during the conduct of your audit and it seems that the valuation
of the client’s special items are not fairly presented. The misstatement is material and pervasive.
56 You are auditing the consolidated and comparative financial statements of Mustang Corporation for years
ended 2021 and 2022. You have noted that the company has disclosed some accounting uncertainties.
57 You are auditing the consolidated and comparative financial statements of Mustang Corporation for years
ended 2021 and 2022. You have noted in your audit that you have discovered uncertainties but client refuses
to cooperate on this one. The limitation imposed by the client is material but not pervasive.
58 You are auditing the consolidated and comparative financial statements of Mustang Corporation for years
ended 2021 and 2022. You have noted in your audit that you have discovered uncertainties but client refuses
to cooperate on this one. The limitation imposed by the client is material and pervasive.
59 You are auditing the consolidated and comparative financial statements of Mustang Corporation for years
ended 2021 and 2022. You have noted in your audit that you have discovered uncertainties but the client
refuses to disclose or adjust the financial statements. The misstatement is material but not pervasive.
60 You are auditing the consolidated and comparative financial statements of Mustang Corporation for years
ended 2021 and 2022. You have noted in your audit that you have discovered uncertainties but the client
refuses to disclose or adjust the financial statements. The misstatement is material and pervasive.
61 You are auditing the consolidated and comparative financial statements of Mustang Corporation for years
ended 2021 and 2022. You have discovered that there are matters requiring the attention of the Board of
Directors. The financial statements are presented fairly in all material respects.
 AUDIT REPORT SITUATIONS
62 You are auditing the consolidated and comparative financial statements of Mustang Corporation for years
ended 2021 and 2022. You have discovered that the client had an early application of new accounting policies
but this is properly disclosed by them.
63 You are auditing the consolidated and comparative financial statements of Mustang Corporation for years
ended 2021 and 2022. You have discovered that the client had an early application of new accounting policies
but this is properly disclosed by them.
64 You are auditing the consolidated and comparative financial statements of Mustang Corporation for years
ended 2021 and 2022. You have discovered that the client had experienced a major catastrophe but this is
properly disclosed by them.
65 You are auditing the consolidated and comparative financial statements of Mustang Corporation for years
ended 2021 and 2022. You have a subsequent discovery of facts after you have completed your audit.