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Why has the Report of the Auditors’ changed?

The Report of the Auditor's has been updated (from version 6.2) for periods starting on or after 17 June 2016 to support the requirements of ISA (UK) 700 (Revised June 2016) and other reporting requirements of the ISAs (UK).

The FRC has provided a compendium of illustrative auditor’s reports which can be found here: Bulletin-Compendium-of-Illustrative-Auditors-Reports-Oct-2016.pdf