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Unqualified opinion shows that the financial statements reflect a "true and fair view".
The statement of Mr Kokab Rahman (with all due respect) is not altogether correct as a company might get an unqualified audit report by disclosing and accounting for its correct financial position and all the transactions fairly in the financial statements, even if it is in a worst financial trouble, its share price is at extremely low or if the bankers/creditors have refused to extend loan/credit to the Company.
(Farhan - senior manager audit Ernst & Young)