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The auditor's responsibility for unaudited information in documents containing <br />audited financial statements, the procedures performed, and the conclusions <br />reached. <br />■ Disagreements <br />All instances, including those tl�at ha�e been satisfactorily resolved, in which the <br />auditor and management disagreed about matters that, individually or in �T� <br />aggregate, could be significantto the entity's financial statements or the auditor's <br />report. <br />e Opinion shopping <br />The auditor nzust discuss matters that were the subject of management's <br />consultation with other auditors. <br />m Prior to retention issues <br />The auditor must discuss major issues that management discussed with the <br />auditor in connection with the retention of the auditor, including the application <br />of accounting principles and auditing standards. <br />• Difficulties <br />Airy serious difficulties the auditor encountered in dealing with management <br />such as unreasonable delays in providingneeded information, unreasonable <br />timetable set by management, or una�ailabilityof client personnel. <br />7. Discussion ni'paior year findings and recommendationsin the 2005 financial and managementreport. <br />T <br />� <br />