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The auditors should consider whether the financial statements are consistent with their knowledge of the entity's business and with the results of other audit procedures, and the manner of disclosure is fair. The principal considerations are: (a) Whether the financial statements adequately reflect the information and explanations previously obtained and conclusions previously reached during the course of the audit (b) Whether the review reveals any new factors which may affect the presentation of, or disclosure in, the financial statements (c) Whether analytical procedures applied when completing the audit, such as comparing the information in the financial statements with other pertinent information, produce results which assist in arriving at the overall conclusion as to whether the financial statements as a whole are consistent with their knowledge of the entity's business (d) Whether the presentation adopted in the financial statements may have been unduly influenced by the directors' desire to present matters in a favourable or unfavourable light (e) The potential impact on the financial statements of the aggregate of uncorrected misstatements (including those arising from bias in making accounting estimates) identified during the course of the audit and the preceding period's audit, if any.