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Auditors Audit and Assurance Auditor's Responsibilities for the Audit

Auditor's Responsibilities for the Audit

Paragraph 41(c) of ISA (UK) 700 (Revised June 2016) allows the auditor to refer in their auditor’s report to the location of the “Description of the auditor’s responsibilities for the audit of the financial statements” that is maintained on the FRC’s website.