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Please answer only if you are 100% confident. Which audit opinion (audit report) would be the most appropriate in the following case? You were engaged

Please answer only if you are 100% confident.

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Which audit opinion (audit report) would be the most appropriate in the following case? "You were engaged for the audit of Acme RR Corp.'s financial statements after the close of the company's fiscal year. Because you were engaged late, you could not physically observe their year end inventory count, which is very material. On the completion of your audit, you are satisfied that the financial statements are fairly presented, including inventory, about which you were able to satisfy yourself using alternative audit procedures." Unmodified/Unqualified Disclaimer of opinion Modified/Qualified - Scope restriction Adverse

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