(Continuation news of SONALIANSH): and depreciation charged during the year could not be verified by us during the course of the audit. 9. Intangible addition of Taka 55,975,624.00 in the account (Note: 05) deviates the principle of accounting practice and have resulted in journal entries for invisible assets and corresponding unearned income, which has inflated the accumulated profit. Adverse Opinion: In our Opinion, because of the significance of the matters discussed (cont.7)