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Standard Audit and AssuranceFinancial Reporting Council June 2016International Standard on Auditing (UK) 705 (Revised June 2016) Modifications to the Opinion in the Independent Auditors Reportage
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Modifications to form opinion are changes made to an original opinion in order to reflect new information or perspectives.
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Modifications to form opinion can be filled out by providing the updated information or perspective in a clear and organized manner.
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