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Illustrations 1, 2, and 3 are adapted from AICPA Interpretations of AU-230 (AU-C 9230).

 An auditor’s written communication to client when wishing to or required to provide access

 An auditor’s letter to a regulator

 A written communication to the client when regulator may request access to audit documentation when not required by law or regulation

Illustration 4, which lists audit documentation requirements in other sections, is adapted from the application guidance in AU-C 230.