HomeSSCThe management of a company, to which AS3 is not applicable, does not include statement of cash flows in its annual report. The auditor should express 169. The management of a company, to which AS3 is not applicable, does not include statement of cash flows in its annual report. The auditor should expressBy Admin / October 4, 2025 A. Unqualified opinion B. Qualified opinion C. Adverse opinion D. Any of these depending upon materiality and pervasiveness and adequacy of disclosure ✅ The correct answer is option A.