What is the title of the additional paragraph

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Problem 1: What is the title of the additional paragraph(ASA) that must be included in the audit report in each of the following circumstances?

(i) The financial statements are Special Purpose Financial Statements

(ii) The client has adopted early a new accounting standard as permitted by the AASB.

(iii) This is the first time that the financial statements have been audited.

(iv) The auditor believes that there is significant uncertainty about the outcome of a regulatory action.

Reference no: EM132695515

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