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During completion, Auditor X noted that the sum of identified misstatements is higher than the materiality threshold. However, the misstatements are not pervasive. What kind

During completion, Auditor X noted that the sum of identified misstatements is higher than the materiality threshold. However, the misstatements are not pervasive. What kind of audit report is most likely? Unmodified opinion with an emphasis of matter paragraph Unmodified opinion Qualified Opinion Adverse Opinion

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