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SIGNATURE THOMAS F. MCDONOUGH
TITLE VICE PRESIDENT
Coopers
&Lybrand
Exhibit 77 (B)
REPORT OF INDEPENDENT ACCOUNTANTS
TO ACCOMPANY FORM N-SAR
To the Board of Directors and Shareholders of
Scudder World Income Opportunities Fund, Inc.:
In planning and performing our audit of the financial statements and financial
highlights of Scudder World Income Opportunities Fund, Inc. for the year ended
April 30, 1996 we considered its internal control structure, including
procedures for safeguarding securities, in order to determine our auditing
procedures for the purpose of expressing our opinion on the financial statements
and financial highlights and to comply with the requirements of Form N-SAR, not
to provide assurance on the internal control structure.
The management of Scudder World Income Opportunities Fund, Inc. is responsible
for establishing and maintaining an internal control structure. In fulfilling
this responsibility, estimates and judgments by management are required to
assess the expected benefits and related costs of internal control structure
policies and procedures. Two of the objectives of an internal control structure
are to provide management with reasonable, but not absolute, assurance that
assets-are safeguarded against loss from unauthorized use or disposition and
that transactions are executed in accordance with management's authorization and
recorded properly to permit the preparation of financial statements in
conformity with generally accepted accounting principles.
Because of inherent limitations in any internal control structure, errors or
irregularities may occur and not be detected. Also, projection of any evaluation
of the structure to future periods is subject to the risk that it may become
inadequate because of changes in conditions or that the effectiveness of the
design and operation may deteriorate.
Our consideration of the internal control structure would not necessarily
disclose all matters in the internal control structure that might be material
weaknesses under standards established by the American Institute of Certified
Public Accountants. A material weakness is a condition in which the design or
operation of the specific internal control structure elements does not reduce to
a relatively low level the risk that errors or irregularities in amounts that
would be material in relation to the financial statements and financial
highlights being audited may occur and not be detected within a timely period by
employees in the normal course of performing their assigned functions. However,
we noted no matters involving the intemal control structure, including
procedures for safeguarding securities, that we consider to be material
weaknesses, as defined above, as of April 30, 1996.
<PAGE>
-2-
This report is intended solely for the information and use of management of
Scudder World Income Opportunities Fund, Inc. and the Securities and Exchange
Commission.
/s/COOPERS & LYBRAND L.L P.
Boston, Massachusetts COOPERS & LYBRAND L.L P.
June 24, 1996
<TABLE> <S> <C>
<ARTICLE> 6
<LEGEND>
This schedule contains summary financial information
extracted from the Scudder World Income Opportunities
Fund Inc. Annual Report for the fiscal year ended April
30, 1996 and is qualified in its entirety by reference
to such financial statements.
</LEGEND>
<SERIES>
<NUMBER> 1
<NAME> SCUDDER WORLD INCOME OPPORTUNITIES FUND
<S> <C>
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<PERIOD-END> APR-30-1996
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