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the least type of report for disclosing departure from an unqualified report is the 1. the auditor has lost independence 2. the scope of the

the least type of report for disclosing departure from an unqualified report is the 1. the auditor has lost independence 2. the scope of the audit has been restricted by the client 3. the scope of the audit has been restricted by circumstances beyond either the clients or auditors control 4. the financial statements have not been prepared in accordance with GAAP

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