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In Addition to Having Modifications of Wording for the Financial

Question 36

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In addition to having modifications of wording for the financial statement audit opinion,other types of opinions can have modifications as well.Which of the following describes a situation where there would be a qualification or disclaimer of opinion for a direct reporting engagement?


A) The subject matter does not conform to the criteria.
B) The information is not presented fairly.
C) The practitioner conducted alternative procedures where there was a scope limitation.
D) The practitioner and management disagree about the content of the report.

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