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Management of Noor Corporation refuses to allow the CPA to observe, or make, any counts of inventory. The recorded book value of inventory is highly

Management of Noor Corporation refuses to allow the CPA to observe, or make, any counts of inventory. The recorded book value of inventory is highly material.

What is the circumstance describing this case?

A. GAAP departure.

B. Scope limitation.

C. Lack of consistency.

D. Substantial doubt going concern.

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