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testipw testipw
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Which of the following is incorrect concerning scope limitations?

▸ If client imposed, the auditor should be concerned about the client trying to prevent discovery of a material misstatement.

▸ An unqualified opinion can result if auditors can perform alternative procedures and are satisfied that the information is fairly stated.

▸ The most common circumstance-imposed scope restriction is due to the client changing their auditors.

▸ The most common circumstance-imposed scope limitation is when the auditor is appointed after the balance sheet date.
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Auditing and Assurance Services


Edition: 17th
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JsimonJsimon
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The most common circumstance-imposed scope restriction is due to the client changing their auditors.

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