The auditor of "Prime Finance First Mutual Fund" has given the following Emphasis of Matter in the audit report of the fund prepared for the year ended on 31 December, 2019. Qualified Opinion: The fund is required to maintain provision of Tk. 181,780,811 for diminution loss of "investment in marketable securities", as on December 31, 2019 but the fund made provision of Tk. 122,529,511. As a result, the short fall of provision is stood of TK. 59,251,300. If the whole (cont. 01)