Observations on the annual report, page-9

Re: "Sorry I don't buy it. You don't own any shares in any company, but you feel the need to do some detailed research on BIG and then post your findings on Hotcopper as your first ever post. Just seems a bit odd if you ask me?"
This is a typical response from the HC fan club when they cant respond to the factual information in a post. Stick to responding to information about the company, rather than trying to shoot the messenger.

Re: "However, you are you are also drawing conclusions without any knowledge of the detailed ledger and transactions behind the figures, which we can assume the original auditors had full access to in order to prepare their statements. "
You seem again to be confused about the role of the accountants and auditors.
The statements being referred to are prepared by the accountants, not the auditors.
It is only the auditors report which is prepared by the auditor.