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Preparing an audit report with a disclaimer of opinion

This helpsheet was last updated in September 2018 and is based on the relevant laws and regulations that apply as at 1 September 2018. The only changes since the last version of the helpsheet are to the use of the audit report section to reflect the release of Technical Release 01/03AAF (Revised).

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This helpsheet is designed to explain the main changes that are needed to the audit report when an auditor considers it necessary to disclaim the opinion on the financial statements as a whole. The example wording in this helpsheet has been adapted from the examples in the Appendix to ISA (UK) 705 and updated for UK legal and regulatory requirements

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