The words "except for" should be used in the opinion paragraph only if there is a reservation resulting in a disclaimer of opinion or a scope qualification.

Question

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The phrase "except for" can be used in various types of opinion paragraphs, not only in cases of a disclaimer of opinion or a scope qualification. It can also appear in qualified opinions where the auditor concludes that, except for the effects of the matter to which the qualification relates, the financial statements present fairly, in all material respects, the financial position of the company.

The Words "Except For" Should Be Used in the Opinion