Revisd audit report

Dear sir..

I Have one problem that Audit report issued for Fy 2016-17, at that company Ind  AS is not applicable but in Audit report it is mentioned that FS is prepared as per applicable  Ind AS so now I want to REVISE Audit report.  So please help me how to draft revised Audit report. 

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If the company is not making the financial statement accordinf to IND AS then how can you revise the report as you have to give opinion on the actual financial statement not the should be financial statement

Problem is that in Audit report it is mentioned that FS is prepared as per applicable Ind AS. but at that company Ind AS is not applicable..

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