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The auditor is engaged to report on supplementary information ( SI ) not required for the financial statements to be fairly presented. The SI Is

The auditor is engaged to report on supplementary information (SI) not required for the financial statements to be fairly presented. The SI
Is reported on in an emphasis-of-matter paragraph.
Is presented outside the basic statements.
Is not reported on by the auditor.
Must be reported on in a separate report.

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