When the auditor issues a disclaimer of opinion on a financial report, the audit report should: A.

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When the auditor issues a disclaimer of opinion on a financial report, the audit report should:

A. Be unqualified.

B. Begin with the term ‘except for’.

C. Express an adverse opinion.

D. Have a paragraph headed ‘disclaimer of opinion’.

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Modern Auditing And Assurance Services

ISBN: 9781118615249

6th Edition

Authors: Philomena Leung, Paul Coram, Barry J. Cooper, Peter Richardson

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