, First and foremost, this email is NOT intended to delay the valuation (especially the apportionment of land and improvements/building). My approval stands.
2. However, please inform the auditors that payment certificate nos. 1 to 6 (not sure about 7) are supported by (a) contractors' supporting documents (including invoices), (b) certification by a reputable architectural firm (i.e. Plan Architects Co., Ltd.) and (c) certification by our lead consultant (MSA GlobalWorks Pte Ltd). It is professionally wrong for the auditors to ignore all these just because Mr Jarey refuses to supply us with his qualification. By ignoring all these documents, the auditors are causing our financial statements to be both NOT true and NOT fair.
3. I hope management can wrap up the audit quickly