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Does Javier's Disclaimer in His Opinion Letter Protect Him from Liability

Question 74

Multiple Choice

Does Javier's disclaimer in his opinion letter protect him from liability?


A) Yes,as long as the disclaimer was part of the opinion letter.
B) Yes,because a qualification will limit liability.
C) No,because the disclaimer is broad and general.
D) Yes,but only if he properly applied GAAP and GAAS.
E) Yes,because a disclaimer protects an accountant from liability based on failure to detect fraud.

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