( 7 ) skont listandard internazzjonali dwar ilverifika 700 forming an opinion and reporting on financial statements (ittiswir ta opinjoni u r rappurtar dwar rendikonti finanzjarji) (isa 700 ilparagrafu 35) ittermini present fairly in all material aspects (jippreżentaw bmod ġust fl aspetti materjali kollha) jew give a true and fair view (jagħtu stampa vera u ġusta) huma listess