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11. During the course of his audit of the financial statements of a corporation for the purpose of expressing an opinion on the statements,

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11. During the course of his audit of the financial statements of a corporation for the purpose of expressing an opinion on the statements, an auditor is denied permission to inspect the minutes of meetings of the board of directors that document significant decisions of the board. Instead, the corporation secretary offers to provide the CPA with a certified copy of all resolutions and actions related to accounting matters. Condition: Type of Opinion: Comments:

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