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A new accounting standard is in effect for accounting for leases; however, the client decides not to implement the new accounting standard. What appropriate type

A new accounting standard is in effect for accounting for leases; however, the client decides not to implement the new accounting standard. What appropriate type of report that should be issued on the client`s financial statements: (a) unmodified, (b) either qualified or adverse, (c) either qualified or disclaimer, (d) disclaimer

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