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The auditor shall express .............................. opinion when the auditor, having obtained sufficient appropriate audit evidence concludes that misstatements, individually or in the aggregate, are both

The auditor shall express .............................. opinion when the auditor, having obtained sufficient appropriate audit evidence concludes that misstatements, individually or in the aggregate, are both material and pervasive, to the financial statements.Immersive Reader

a qualified

an unqualified

an adverse

a disclaimer

2.The first step in the audit process is

Analytical procedures

Planning

Understanding the entity

None of the above

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