Page 11 - Audit - The Audit Report
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THE AUDIT REPORT
ISA 570
• Material Uncertainty Related to Going Concern;
oreported 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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