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When an auditor expresses an adverse opinion, the opinion section should include The effects of the material misstatement. A description of the uncertainty or scope

When an auditor expresses an adverse opinion, the opinion section should include
The effects of the material misstatement.
A description of the uncertainty or scope limitation that prevents an unmodified opinion.
The financial effects of the misstatement.
A direct reference to a separate section disclosing the basis for the opinion.
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