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1. Specific Regulatory Matters: Section addressing specific regulatory requirements or concerns, used when applicable regulatory issues need to be highlighted

2. Going Concern Matters: Discussion of going concern issues, included when there are concerns about the entity's ability to continue as a going concern

3. Group Audit Considerations: Information about group audit matters, included when the audit involves multiple entities or subsidiaries

4. Prior Year Matters Follow-up: Update on previous year's audit matters, included when there are outstanding items from prior audits

5. Fraud Risk Considerations: Specific section on fraud risks, included when significant fraud risks have been identified

1. Schedule A - Summary of Adjusted and Unadjusted Audit Differences: Detailed list of audit adjustments both recorded and unrecorded

2. Schedule B - Summary of Internal Control Deficiencies: Detailed findings regarding internal control weaknesses and recommendations

3. Schedule C - Status of Prior Year Recommendations: Update on implementation status of previous year's recommendations

4. Appendix 1 - Planned Audit Scope and Timing: Detailed information about the audit approach and timeline

5. Appendix 2 - Required Communications Checklist: Checklist confirming all required communications under ISA standards have been addressed