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Opinion modified as a result of a scope limitation Opinion modified as a result of a material misstatement Unmodified opinion Disclaimer of opinion as a

Opinion modified as a result of a scope limitation Opinion modified as a result of a material misstatement Unmodified opinion Disclaimer of opinion as a result of a scope limitation or Adverse opinion as a result of a material misstatement Situation Opinion type 6. The CEO of the client refuses the auditor access to minutes of board directors meetings

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