Page 5 - Additional slides
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4. ISA 570







                  • Material Uncertainty Related to Going Concern- reported separately in AR,

                     otherwise qualified/adverse opinion in accordance with ISA 705.



                  • Key – GC no longer reported under Emphasis of matter as per the previous

                     ISA 706.



                  • Increased communication with Those Charged with Governance, including

                     implications on the AR.



                  • More explicit description of the responsibilities of management and the

                     Auditor w.r.t GC.














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