The auditor of Shepherd Industries Limited has given the following "Qualified Opinion" paragraph in the audit report of the Company prepared for the year ended on June 30, 2020. Qualified Opinion: 1. While testing existence and subsequent realization of trade receivables of BDT 1,245,861,582 (Note#08.00) recognized in the statement of financial position, we received bank confirmation of BDT 1,029,717,955. We found BDT 216,143,627 remained unreconciled and not (cont.1)