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When reporting on group financial statements for a period ending on or after December 15, 2020, the auditor should refer to magnitude in which of

When reporting on group financial statements for a period ending on or after December 15, 2020, the auditor should refer to "magnitude" in which of the following sections:

A.

Opinion

B.

Basis for Opinion

C.

Auditor's Responsibilities for the Audit of the Financial Statements

D.

Both "A" and "C."

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