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    <title>Whether statutory auditor is to refer to branch audit only when branch accounts are audited by a person other than himself</title>
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    <description>Reference to the branch audit in the statutory auditor&#039;s report is required only when the branch accounts have been audited by a person other than the company&#039;s statutory auditor; no separate reference is necessary if the statutory auditor audited the branch accounts himself.</description>
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      <description>Reference to the branch audit in the statutory auditor&#039;s report is required only when the branch accounts have been audited by a person other than the company&#039;s statutory auditor; no separate reference is necessary if the statutory auditor audited the branch accounts himself.</description>
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