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The auditors report that follows was drafted by a staff accountant of Smith & Co., CPAs, at the completion of the audit of the financial

The auditors report that follows was drafted by a staff accountant of Smith & Co., CPAs, at the completion of the audit of the financial statements of Lenses Co. (a public company) for the year ended December 31, 20X7.

Identify deviations from the public company unmodified report.

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