5. Auditor 是用sampling method audit，不是100％去check，12个samples里的11都没有回复，试想想还有1,200 mil 的debtor是没有send confirmation 的，会有问题吗？我不知道。

Auditor的怀疑已经trigger 到f/s 的true and fair view, maybe decided to issue modified opinion after 6/May reply by management. So that only quickly change financial year end on 7/May.

这时候auditor 已没有point去reply management。一切交由第三方去inspect/verify.

1. Auditor 不澄清给public是因为涉及顾客的confidentiality.
2. Auditor不reply client应该是因为已经把相关文件/信息交给有关部门SC/AOB/"fraud department" 去调查
3. 相信auditor 从管理层迟迟得不到满意的回复/答案又或者accountant完全无法回答，所以才会raise the issues在audit committee meeting (全是independent directors)然后由他们去协商.
4. 猜想auditor是打算issue modified opinion，所以管理层才快快换financial year end 和sack auditor. (因为modified opinion 会给公司带来很重大的打击，banker会recall loan and etc)

Auditor is independent and have their professional responsibility and ethic.

It could have material misstatement in the f/s, no unmodified opinion will be issued, change financial year end, so that can adjust in coming quarter.

Glove companies mainly manufacture nitrile glove and it's main raw materials mainly import from China/Korea. Products supplied by Lux**** may only catalyst for the manufacturing process. And glove companies will not only purchase from one company, there are many more chemical companies in Msia like Taiko, Omya and etc.

It's FYE has changed to Jun, so qtr report has to be announced by end of Aug (two months after close of each qtr).