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When Tina Trouse mentioned that the financial statements of Yarrow Co. were materially misstated. Which one of the following is the kind of audit opinion

When Tina Trouse mentioned that the financial statements of Yarrow Co. were materially misstated. Which one of the following is the kind of audit opinion that would be issued?
a. limitation of scope
b. emphasis of matter
c. adverse
d. disclaimer

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