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1.Emphasis of matter paragraphs are used to discuss matters that are relevant to the user's understanding of the audit, the auditor's responsibilities, or to the

1.Emphasis of matter paragraphs are used to discuss matters that are relevant to the user's understanding of the audit, the auditor's responsibilities, or to the auditor's report.

True or False

2.During a review of financial statements, the auditor would NOT perform substantive analytical procedures.

True or False

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