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Under the clarified standards, a disclaimer of opinion requires the addition of a separate paragraph to the audit report and substantially modifying the opinion. requires
Under the clarified standards, a disclaimer of opinion
requires the addition of a separate paragraph to the audit report and substantially modifying the opinion.
requires the addition of a separate paragraph and replacing the paragraph where the opinion is normally placed.
is no longer an option.
involves eliminating the auditors responsibility section because an audit could not be performed.
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