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this one’s a little silly,
ma’am KAM section is MUST in a listed entity’s auditor’s report, right? Regardless of whether the auditor has any inconsistency to report or not.
Yes a KAM section is a requirement for a listed entity even if it states “there are no KAMs to report”.
I don’t know what “inconsistencies” you are referring to – if you mean between the FS and other financial information, that would be reported in an other information para.
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