Please provide an example of an audit opinion a company can get for not carrying out an annual review of the residue values and useful lives of property plant and equipment?

I don't think that would matter too much as the auditor could always do it, so an Unqualified Report could potentially be issued.

However, if it is a problem, then I believe the auditor would issue an Adverse Qualified Report.

Although I do be live the answer would be an Unqualified Report since the auditor could simply look into it himself.