The auditor of the BBS Cables Limited has given the "Qualified Opinion" & "Emphasis of matters" paragraphs in the Auditor's Report for the year ended on 30 June, 2021. Basis for Qualified Opinion: We could not obtain sufficient and appropriate audit evidence regarding "inventories" amounting BDT 1,960,918,334 included in note no. 8.00 to the financial statements as we could not verify physical inventories at the end of the year due to COVID-19 pandemic, however, we have (cont.)