Audit report wording

I am currently working on a first year audit of a company that has traded for 10+ years.

What is the correct wording for the audit report to say that the comparatives and opening balances have not been audited.

To make it worse, I think that the opening stock value is understated by £400,000
Graham Lindsay

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Eh?

Euan MacLennan |
Euan MacLennan's picture