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If the auditor discovers that management intends to liquidate the entity: Athe going concern basis is inappropriate. Bit is irrelevant if they did not intend
If the auditor discovers that management intends to liquidate the entity: Athe going concern basis is inappropriate. Bit is irrelevant if they did not intend to liquidate the entity at reporting date. Cit requires inclusion as a disclaimer of opinion. Dit requires inclusion as an 'except for'
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