This guide was last updated in August 2021 and is based on the relevant laws and regulations that apply as at 1 August 2021.
This guide is designed to explain the main changes that are needed to the audit report when an auditor considers it necessary to disclaim the opinion on the financial statements as a whole. The example wording in this guide has been adapted from the examples in the Appendix to ISA (UK) 705 and updated for UK legal and regulatory requirements.
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