After an independent audit, an accountant certifies the financial statement by issuing a(n) _____.

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After performing an independent audit, an accountant certifies the financial statements by issuing an opinion letter. This letter states whether the audit was performed in conformity with generally accepted auditing standards (GAAS) and, if the financial statements accurately reflect the client's financial condition in compliance with generally accepted accounting principles (GAAP), the accountant issues an unqualified opinion.

After an Independent Audit, an Accountant Certifies the Financial Statement