Q&A: Auditor's report when financial statements are prepared on a liquidation basis for the first time

My client has prepared its financial statements on a liquidation basis for the first time, a decision that, as their auditor, I concur with. The financial statements clearly disclose this basis of preparation and have been properly prepared with no misstatements. Are there any implications for the auditor’s report?

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August 2020

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0.18 mb

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August 2020

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New Zealand

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