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Whenever an auditor issues a qualified report, he or she must use the term "except for " in the ...
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Whenever an auditor issues a qualified report, he or she must use the term "except for " in the ...
Whenever an auditor issues a qualified report, he or she must use the term "except for " in the opinion paragraph.
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Auditing and Assurance Services
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17
th
Authors:
Arens, Elder, Beasley, Hogan
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