{
  "docId": "019dd923-5ca1-7489-b636-d0883166ba72",
  "docSlug": "5a26b82a815bb359",
  "documentTitle": "Scottish Fiscal Commission Audit",
  "authorId": "Deloitte",
  "authorName": "Deloitte",
  "documentKindSlug": "consulting-deck",
  "documentKindLabel": "Consulting deck",
  "sourceTypeSlug": "strategy_consulting",
  "sourceTypeLabel": "Strategy consulting",
  "presentationDate": null,
  "orientation": "landscape",
  "aspectRatio": 1.333,
  "pageNumber": 13,
  "pageCount": 43,
  "prevPage": 12,
  "nextPage": 14,
  "slideType": "appendix_disclosure",
  "function": "summarize",
  "density": "dense",
  "nDataPoints": 0,
  "notes": "The slide outlines standard audit report disclosures for a public sector body in Scotland.",
  "elementsJson": [
    "headline_text",
    "icon_grid",
    "paragraph"
  ],
  "metadataConfidence": 1,
  "imagePath": null,
  "slideHref": "/slides/019dd923-5ca1-7489-b636-d0883166ba72/13",
  "deckHref": "/decks/019dd923-5ca1-7489-b636-d0883166ba72",
  "deckJsonHref": "/decks/019dd923-5ca1-7489-b636-d0883166ba72.json",
  "deckAnchorHref": "/decks/019dd923-5ca1-7489-b636-d0883166ba72#slide-13",
  "components": [
    {
      "bbox": {
        "h": 0.05,
        "w": 0.72,
        "x": 0.04,
        "y": 0.25
      },
      "kind": "image",
      "text": null,
      "attrs": null,
      "subkind": "icon-grid",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "4fdc6ac5-871d-443a-89ee-5221fbe7bc4c",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.25,
        "w": 0.24,
        "x": 0.72,
        "y": 0.32
      },
      "kind": "list",
      "text": "Other reporting responsibilities: The Annual Report is reviewed in its entirety for material consistency with the Annual Report and Accounts and the audit work performance and to ensure that they are fair, balanced and reasonable.",
      "attrs": null,
      "subkind": "bullet",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "0ee1195b-0720-4914-95b6-461de6629219",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.25,
        "w": 0.22,
        "x": 0.49,
        "y": 0.32
      },
      "kind": "list",
      "text": "Emphasis of matter and other matter paragraphs: There are no matters we judge to be of fundamental importance in the financial statements that we consider it necessary to draw attention to in an emphasis of matter paragraph.",
      "attrs": null,
      "subkind": "bullet",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "3c8ce602-6497-4e26-bdf1-ba1c407c22c1",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.12,
        "w": 0.22,
        "x": 0.04,
        "y": 0.32
      },
      "kind": "list",
      "text": "Our opinion on the Annual Report and Accounts: Our opinion on the financial statements is expected to be unmodified.",
      "attrs": null,
      "subkind": "bullet",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "f5e2a8f5-e742-414b-8fcb-af7436ee9f3a",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.25,
        "w": 0.22,
        "x": 0.26,
        "y": 0.32
      },
      "kind": "list",
      "text": "Going concern: We have not identified a material uncertainty related to going concern and will report that we concur with management’s use of the going concern basis of accounting.",
      "attrs": null,
      "subkind": "bullet",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "fb163639-bfcd-42b5-adc8-6977727f633f",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.03,
        "w": 0.72,
        "x": 0.04,
        "y": 0.19
      },
      "kind": "paragraph",
      "text": "Here we discuss how the results of the audit impact on other significant sections of our audit report.",
      "attrs": null,
      "subkind": "paragraph",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "02808b66-24cb-4197-8a72-6b84fb0f591c",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.04,
        "w": 0.28,
        "x": 0.04,
        "y": 0.05
      },
      "kind": "title",
      "text": "2.5 Our audit report",
      "attrs": null,
      "subkind": "headline",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "1123c619-f570-44d5-88c4-a7a26ecdbae7",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.03,
        "w": 0.65,
        "x": 0.04,
        "y": 0.1
      },
      "kind": "title",
      "text": "Other matters relating to the form and content of our report",
      "attrs": null,
      "subkind": "subtitle",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "c3028686-7482-411a-acea-2775f149ef30",
      "frameworkName": null,
      "frameworkSlug": null
    }
  ],
  "metrics": [],
  "tools": [],
  "frameworks": [],
  "arcBeats": [
    {
      "to": 20,
      "from": 13,
      "beatId": "4e4e5232-b2d6-43b9-ab9b-dbe01c37a3d9",
      "arcName": "The Consultant's Gambit",
      "arcSlug": "consultants-gambit",
      "beatName": "Evidence & Proof",
      "beatSlug": "consultants-gambit-evidence-proof",
      "evidence": "The document provides detailed information on the audit findings.",
      "position": 2,
      "confidence": 0.8,
      "parentBeatName": "Evidence",
      "parentBeatSlug": "evidence"
    }
  ],
  "loops": [],
  "imagePathAlt": null,
  "thumbSrc": null,
  "thumbSrcAlt": null,
  "locked": true
}