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Could you clarify the impact on the audit opinion (if any) when the auditor discovers errors in the corporate governance statement in the financial statements? is the opinion modified or is some other approach taken to notify users of the FS ?
If required, a corporate governance statement would be in an annual report – not in the financial statements. So it is “other information” – see bottom of pages 27 and 29 of the notes.
A CG statement won’t be examined in AA and in AAA it would only be examined in UK rather than INT variant.
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