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1. Significant Findings: Included when there are significant matters from the audit that need to be communicated to those charged with governance

2. Modifications to Opinion: Required when the auditor expects to modify the audit opinion as per ASA 705

3. Internal Control Deficiencies: Included when significant deficiencies in internal control are identified during the audit

4. Going Concern Matters: Required when there are events or conditions that may cast significant doubt on the entity's ability to continue as a going concern

5. Fraud or Non-Compliance: Included when instances of fraud or non-compliance with laws and regulations are identified

6. Other Significant Matters: Any other significant matters arising from the audit that require attention

7. Prior Period Adjustments: Included when there are significant adjustments relating to prior periods

8. Disclaimer Statements: Additional disclaimers or limitations based on specific engagement circumstances

1. Schedule A - Audit Timeline: Detailed timeline of key audit milestones and deadlines

2. Schedule B - Significant Risks Identified: Detailed list and description of significant risks identified during audit planning

3. Schedule C - Fee Schedule: Breakdown of audit fees and other professional services fees

4. Appendix 1 - Required Communications Checklist: Detailed checklist of all required communications under Australian Auditing Standards

5. Appendix 2 - Summary of Unadjusted Differences: List and explanation of uncorrected misstatements identified during the audit

6. Appendix 3 - Specific Representations Required: List of specific written representations required from management