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When a Qualified Opinion Results from a Limitation on the Scope

Question 631

Multiple Choice

When a qualified opinion results from a limitation on the scope of the audit, the situation should be described in an explanatory paragraph:


A) Preceding the opinion paragraph and referred to only in the scope paragraph of the auditor's report.
B) Following the opinion paragraph and referred to in both the scope and opinion paragraphs of the auditor's report.
C) Following the opinion paragraph and referred to only in the scope paragraph of the auditor's report.
D) Preceding the opinion paragraph and referred to in both the scope and opinion paragraphs of the auditor's report.

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