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PROPOSED INTERNATIONAL STANDARD ON AUDITING 706 (REVISED) EMPHASIS OF MATTER PARAGRAPHS AND OTHER MATTER PARAGRAPHS IN THE INDEPENDENT AUDITORS REPORT (Effective for audits of financial statements

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The proposed international standard is on setting guidelines and requirements for a specific industry or topic.

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The purpose of the proposed international standard is to create a universal set of guidelines that can be followed by organizations worldwide to ensure consistency and quality in a particular industry.

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The proposed international standard must include information about the scope, objectives, technical requirements, and any relevant background information.

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