The auditor of the Atlas Bangladesh Ltd. has given the " Qualified Opinion, Material Uncertainty Related to Going Concern & Emphasis of matters " paragraphs in the Auditor's Report for the year ended on 30 June, 2021. Basis for Qualified Opinion: The Company's advance against VAT is carried in the statement of financial position at Taka 23,827,944 whereas advance against VAT is carried in the VAT return at Taka 10,601,059. So, the difference is at Taka 13,226,885 and we could not confirm (cont.1)