Materiality and Fundamentality Before issuing a modified report -- qualified or disclaimer of opinion -- the auditor must evaluate the materiality and fundamentality of the limitation.

The stadium, a flagship infrastructure project for the region, will have a seating capacity of 10,000 and is set to host the 2025 Mashujaa Day national celebrations.

Vice President Kashim Shettima has told politicians in the country that they are all one in the task of nation-building irrespective of their political inclinations.