Qualified Opinion Audit Report Format

Rohit Khandelwal (Student)     13 February 2021

NCLT Proceedings were initiated against a company and its management & control was taken over by new company. Now the old management is not giving the required data for preparation of Financial Statements and hence the preparation of Financial Statements was done with whatever data was available. Now as a Auditor qualified opinion is to be issued as no proper Audit Evidences available. Is it possible to do so..?

Please also provide the format of Audit Report for issuing Qualified Report..