I wanted to understand the areas that have changed in the new audit report and possibly if i can have a summarized notes in this area.
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New audit report.
Have you read the revised chapter in the course notes?
Have you read the technical article on this very subject?
Here's the link to that article:
https://www.accaglobal.com/zm/en/student/exam-support-resources/professional-exams-study-resources/p7/technical-articles.html
(It would be a good idea if you read the last 5 or 6 articles from that linked page!)
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