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When the auditor is unable to determine the amounts associated with the illegal acts of entity personnel because of an inability to obtain adequate evidence,

When the auditor is unable to determine the amounts associated with the illegal acts of entity personnel because of an inability to obtain adequate evidence, the auditor should

  1. adverse opinion.
  2. "subject to" qualified opinion.
  3. unqualified opinion with a separate explanatory/emphasis-of-matter paragraph.
  4. disclaimer of opinion.

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