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The auditor will issue un-qualified audit report with explanatory paragraph when: Select one: a. Changes in accounting principles, such as a change from FIFO to

The auditor will issue un-qualified audit report with explanatory paragraph when:

Select one:

a. Changes in accounting principles, such as a change from FIFO to LIFO inventory valuation

b. The financial statements are present fairly in all material respect

c. The scope of the audit has been restricted

d. The auditor is not independent

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