Common use of Disclaimer of opinion Clause in Contracts

Disclaimer of opinion. (If there have been major limitations on the scope of the examination such that no conclusion can be reached on the reliability of the final statement of expenditure without considerable further work) [Based on the examination referred to above covering the audit work carried out in accordance with Article 29(2)(b) IPA IR [and the ad- ditional work I have performed], and in particular in view of the matters referred to at point 3, I am unable to express an opinion.

Disclaimer of opinion. (If there have been major limitations on the scope of the examination such that no conclusion can be reached on the reliability of the final statement of expenditure without considerable further work) [Based on the examination referred to above covering the audit work carried out in accordance with Article 29(2)(b) IPA IR [and the ad- ditional additional work I have performed], and in particular in view of the matters referred to at point 3, I am unable to express an opinion.. (Place and date of issue Signature Name and official title or function of the Head of the Audit Authority designated)]

Disclaimer of opinion. (If there have been major limitations on the scope of the examination such that no conclusion can be reached on the reliability of the final statement of expenditure without considerable further work) [Based on the examination referred to above covering the audit work carried out in accordance with Article 29(2)(b) IPA IR [and the ad- ditional additional work I have performed], and in particular in view of the matters referred to at point 3, I am unable to express an opinion.