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When auditors render an adverse opinion on the entity's financial statements, the a Auditors require less evidence to support the opinion compared to that for

When auditors render an adverse opinion on the entity's financial statements, the
a Auditors require less evidence to support the opinion compared to that for an unmodified opinion.
b Introductory paragraph, Management's Responsibility section, and Auditor's Responsibility section should not be modified.
c Auditors do not possess sufficient appropriate evidence.
d Departures do not need to be explained in the auditors' report.

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