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    <title>Reasons to be stated for unfavourable or qualified answers.</title>
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    <description>Auditor reporting duties require that any unfavourable or qualified answer to prescribed questions must be accompanied by the reasons for that response, and where the auditor cannot express an opinion on a question the report must state that fact together with the reasons for the inability to answer.</description>
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      <description>Auditor reporting duties require that any unfavourable or qualified answer to prescribed questions must be accompanied by the reasons for that response, and where the auditor cannot express an opinion on a question the report must state that fact together with the reasons for the inability to answer.</description>
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