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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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