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Emphasis of matter is used without an accompanying qualification of the audit report when: A an extreme limitation of the scope of the engagement exists.

Emphasis of matter is used without an accompanying qualification of the audit report when:

A an extreme limitation of the scope of the engagement exists.

B a significant uncertainty exists that should be brought to the reader's attention.

C there is a disagreement with those charged with governance regarding the selection of accounting policies.

D all of the above.

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