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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

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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 explanatory or emphasis-of-matter paragraph c) Qualified opinion d) Disclaimer of opinion e) Adverse opinion

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