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ASA 700 - The Auditor’s Report on a General Purpose Financial Report - April 2006
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59 The auditor’s report shall be in writing.
60 A written report encompasses both reports issued in hard copy format and those using an electronic medium.
61 Appendix 1 to this Auditing Standard contains an illustration of the auditor’s report incorporating the elements set forth above for an audit of a financial report prepared in accordance with Australian Accounting Standards expressing an unmodified opinion.