An auditor should disclose the substantive reasons for expressing an adverse opinion in an explanatory paragraph a.

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An auditor should disclose the substantive reasons for expressing an adverse opinion in an explanatory paragraph

a. Preceding the scope paragraph.

b. Preceding the opinion paragraph.

c. Following the opinion paragraph.

d. Within the notes to the financial statements.

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Auditing Integrated Concepts And Procedures

ISBN: 9781260299397

5th Edition

Authors: Donald H. Taylor, G. William Glezen

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