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shayanbk shayanbk
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A year ago
When a pervasive scope limitation exists,

▸ a disclaimer of opinion rather than a qualified opinion is generally required.

▸ the auditor's responsibility paragraph is modified to indicate that the auditor was not able to obtain sufficient appropriate evidence to express an audit opinion.

▸ sections of the auditor's responsibility paragraph are eliminated to avoid stating anything that might lead readers to believe that other parts of the financial statements might be fairly stated.

▸ All of these.
Textbook 
Auditing and Assurance Services

Auditing and Assurance Services


Edition: 17th
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eminemluvr87eminemluvr87
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shayanbk Author
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Thanks
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