The auditor of the Shepherd Industries Limited has given the "Qualified Opinion" paragraphs in the Auditor's Report for the year ended on 30 June, 2021. Qualified Opinion: 1. As disclosed in (Note # 04.00) to the financial statements, property, plant and equipment of BDT 1,690,701,853 was reported in the statement of financial position. We could not verify the fixed assets in absence of fixed assets register, identification number, Purchase date, cost, accumulated depreciation, (cont.1)