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It Is Appropriate to Issue an Opinion That Contains the Phrase

Question 2

Multiple Choice

It is appropriate to issue an opinion that contains the phrase 'Because of the significance of the matter described in the Basis for Disclaimer of Opinion paragraph' when:


A) the auditor has not accumulated sufficient appropriate evidence to determine whether the financial report is presented fairly.
B) there has been a material misstatement on a particular matter that is material.
C) there has been a material misstatement on a particular matter that is material and pervasive.
D) None of the above

Correct Answer:

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