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Default Single Quote use in cell reference

I am trying to decifer a spreadsheet prepared by someone who has left the
company. They used the following cell reference, which appears to reference
an outside spreadsheet without using the full spreadsheet name, ='AR
''06'!G414.

What do the two separate items in single quotes do. I can't figure out what
'AR ''06' is?

Any thoughts are greatly appreciated.

Thank You,
 
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