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How may the COVID19 pandemic affect the following areas of the Auditor's Report? - Key audit matters (KAM) - Audit opinion (i.e. Qualified Opinion, Adverse

How may the COVID19 pandemic affect the following areas of the Auditor's Report?

- Key audit matters (KAM)

- Audit opinion (i.e. Qualified Opinion, Adverse Opinion and Disclaimer of Opinion)

- "Emphasis of matter" paragraph

- "Material uncertainty in relation to going concern" paragraph

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