The auditor of the Shepherd Industries Limited has given the "Qualified Opinion" & "Emphasis of matter" paragraphs in the Auditor's Report for the year ended on 30 June, 2021. Basis for Qualified Opinion: 1. As disclosed in Note # 04.00 Property, Plant and Equipment of BDT 1690,701,853 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, WDV etc. (cont.1)