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  1. Point in time
    2006-11-06

modified auditor's report

    (in LR) an auditor's report:

      1. (a) in which the auditor's opinion is qualified; or
      1. (b) which sets out:
        1. (i) a problem relating to the business as a going concern; or
        1. (ii) a significant uncertainty, the resolution of which is dependent upon future events.28