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ISA 700 Forming an Opinion and Reporting on Financial Statements requires auditors to produce an audit report. This report should contain several consistent elements so

ISA 700 Forming an Opinion and Reporting on Financial Statements requires auditors to produce an audit report. This report should contain several consistent elements so users can understand the audit reports meaning. Describe FOUR elements of an unmodified auditors report and explain why they are included for each.

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