{
  "url": "https://openlegislation.uk/industrial-relations-northern-ireland-order-1992/schedule-1/paragraph-21",
  "json_url": "https://openlegislation.uk/industrial-relations-northern-ireland-order-1992/schedule-1/paragraph-21.json",
  "legislation": "nisi/1992/807",
  "legislation_title": "The Industrial Relations (Northern Ireland) Order 1992",
  "legislation_url": "https://openlegislation.uk/industrial-relations-northern-ireland-order-1992",
  "path": "schedule/1/paragraph/21",
  "kind": "paragraph",
  "number": "21",
  "heading": null,
  "text": "If an auditor fails to obtain all the information and explanations which, to the best of his knowledge and belief, are necessary for the purposes of an audit, he shall state that fact in his report.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisi/1992/807/schedule/1/paragraph/21",
    "retrieved_at": "2026-10-29T04:45:13.703870+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}