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Which of the Following Will Not Cause the Auditor to Issue

Question 26

Multiple Choice

Which of the following will not cause the auditor to issue a standard unmodified report with an emphasis of matter paragraph or modified wording?


A) Auditor disagrees with client's departure from IFRS.
B) Reports involving other auditors.
C) Matters presented in the financial statements are of such importance that they are fundamental to users' understanding of the financial statements.
D) Lack of consistent application of IFRS.

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