15.3 (20 marks 24 minutes) Excluding the paragraph dealing with "Other reports required by the Companies Act" the unmodified audit report consists of four clearly identifiable paragraphs. However, in some instances the unmodified audit report may be expanded. YOU ARE REQUIRED TO: a) identify the four clearly identifiable paragraphs in the unmodified audit report and describe briefly what will be contained in each. b) explain the circumstances under which the unmodified audit report will be expanded. (5) c) identify and describe briefly any additional paragraphs which may arise as a result of expanding the audit report. 15.4 (12 marks 14 minutes) 337 YOU ARE REQUIRED TO complete the chart given above. Consider each circum separately. 15.3 (20 marks 24 minutes) Excluding the paragraph dealing with "Other reports required by the Companies Act" the unmodified audit report consists of four clearly identifiable paragraphs. However, in some instances the unmodified audit report may be expanded. YOU ARE REQUIRED TO: a) identify the four clearly identifiable paragraphs in the unmodified audit report and describe briefly what will be contained in each. b) explain the circumstances under which the unmodified audit report will be expanded. (5) c) identify and describe briefly any additional paragraphs which may arise as a result of expanding the audit report. 15.4 (12 marks 14 minutes) 337 YOU ARE REQUIRED TO complete the chart given above. Consider each circum separately