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If the financial statements examined by an auditor lead the auditor to issue an opinion that contains an exception that is not of sufficient

If the financial statements examined by an auditor lead the auditor to issue an opinion that contains an 

If the financial statements examined by an auditor lead the auditor to issue an opinion that contains an exception that is not of sufficient magnitude to invalidate the statement as a whole, the opinion is said to be exceptional. adverse. qualified. O unqualified.

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