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1. Specific Regulatory Matters: Additional section when there are specific regulatory requirements or findings that need to be communicated

2. Internal Control Observations: Optional section when significant internal control deficiencies have been identified during the audit

3. Going Concern Matters: Include when there are significant doubts about the entity's ability to continue as a going concern

4. Group Audit Considerations: Required only when the audit involves multiple components or subsidiaries

5. Prior Period Adjustments: Include when there are significant adjustments relating to prior periods

6. Fraud Risk Assessments: Detailed section on fraud risks when specific concerns or high-risk areas have been identified

1. Summary of Uncorrected Misstatements: Schedule detailing all uncorrected audit differences and their potential impacts

2. Summary of Corrected Misstatements: List of significant adjustments made during the audit process

3. Key Audit Matters Schedule: Detailed explanation of significant audit matters requiring special attention

4. Management Representation Points: List of specific representations required from management

5. Timeline of Key Deliverables: Schedule of important dates and deadlines for the audit process

6. Fee Schedule: Breakdown of audit fees and other charges, if not covered in separate engagement letter