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Which type of audit opinion that includes the phrase except for in the opinion paragraph.14 .of the audit report a) Unqualified opinion .b) Unqualified with

Which type of audit opinion that includes the phrase "except for" in the opinion paragraph.14 .of the audit report a) Unqualified opinion .b) Unqualified with explanatory or emphasis-of-matter paragraph c) Qualified opinion d) Disclaimer of opinion e) Adverse opinion

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