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When analyzing the various types of opinions that the auditor can issue,

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When analyzing the various types of opinions that the auditor can issue,

When analyzing the various types of opinions that the auditor can issue,

▸ an adverse opinion must contain the phrase "except for" in the opinion paragraph.

▸ an adverse opinion can only be issued when there is a lack of knowledge by the auditor.

▸ a disclaimer of opinion can be issued for material or immaterial misstatements.

▸ a qualified opinion report can be used only when the auditor concludes that the overall financial statements are fairly stated.

Textbook

Auditing and Assurance Services

Edition: 17^th

Authors: Arens, Elder, Beasley, Hogan

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wellsar

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anthonyaooo Author

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this is exactly what I needed

logbi

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Thanks for your help!!

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