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limited assurance engagement
4y ago
4y ago#1Indeed there is - see the bottom of page 9 of our NOTES for an unmodified conclusion on a limited assurance engagement - if the professional accountant cannot say "NOTHING has come to our attention ..." they would have to report that SOMETHING has come to their attention - providing details of this would qualify their conclusion.
See the bottom of page 10.
4y ago#2Page 123 of the notes - review engagement
Page 125 of the notes - PFI
Page 135 of the notes - due diligence
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4y ago#3Doesn't matter - the professional accountant's report will state the purpose of the report and "caveat" that it should not be used for any other purpose - it doesn't have to say what that other purposes there could be in a given situation.
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