The opinion shall also state whether the audit work puts in doubt the assertions made in the management declaration referred to in point (c) of the first subparagraph.
Luafar sa tuairim freisin an gcuireann an obair iniúchóireachta in amhras na dearbhuithe a rinneadh sa dearbhú bainistíochta dá dtagraítear i bpointe (c) den chéad fhomhír.