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King, CPA, was engaged to audit the financial statements of Newton Company after its fiscal year had ended. King neither observed the inventory count nor

King, CPA, was engaged to audit the financial statements of Newton Company after its fiscal year had ended. King neither observed the inventory count nor confirmed the receivables by direct communication with debtors, but was satisfied concerning both after applying alternative procedures. King’s auditor’s report most likely contained a(n) A. Qualified opinion B. Disclaimer of opinion. C. Unmodified opinion. D. Unmodified opinion with an other-matter paragraph

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