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Which of the following is not explicitly included in an audit report for a nonpublic company? Multiple Choice A statement that the auditor believes that

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Which of the following is not explicitly included in an audit report for a nonpublic company?
Multiple Choice
A statement that the auditor believes that all key audit matters have been properly disclosed in the audit report.
A statement that the risk of not dete ting a material misstatement resulting from fraud is higher than for one resulting from error.
A statement that the auditors maintained professional skepticism.
A title with the word "independent."
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