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1666 K Street, NW www.pcaobus

1666 K Street, NW www.pcaobus

pcaobus.org

PCAOB Release No. 2017-001 June 1, 2017 Page 1 I. Summary The Board is adopting a new auditor reporting standard, AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified

  Standards, Reporting, Auditors, Pcaob, Auditor reporting standard

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