In order to give users of financial statements better audit opinions in terms of Holding Companies, we could do something like this. Holding Company XYZ, list of component companies: Holding Interim Company XYZ, auditor BIG1, opinion: unqualified, Holding's Overall Balance sheet contribution 50%, Holding's Overall Revenue contribution 20%, Holding's Overall Cost contribution 20%. Company ZYX, auditor BIG2, opinion: unqualified, Holding's Overall Balance sheet contribution 40%, Holding's Overall Revenue contribution 80%, Holding's Overall Cost contribution 78%. Company NEWB1, auditor BIG3, opinion: qualified, Holding's Overall Balance sheet contribution 5%, Holding's Overall Revenue contribution 0%, Holding's Overall Cost contribution 1%. Company NEWB2, auditor BIG4, opinion: qualified, Holding's Overall Balance sheet contribution 5%, Holding's Overall Revenue contribution 0%, Holding's Overall Cost contribution 1%. Summary: