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INTERNATIONAL STANDARD ON AUDITING 701
MODIFICATIONS TO THE INDEPENDENT
AUDITORS REPORT
(Effective for auditors reports dated on or after December 31, 2006)
CONTENTSParagraph
Introduction .................................................................................................
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What is modifications to form independent?
Modifications to form independent refer to changes or alterations made to a form that allow it to function separately from other forms.
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Any individual or entity that wishes to use a specific form independently from others must file modifications to form independent.
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The purpose of modifications to form independent is to customize and adapt a form to meet specific requirements and allow it to be used separately without affecting other forms.
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The information that must be reported on modifications to form independent depends on the specific requirements and changes needed. It may include updates to fields, formulas, or functionalities.
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