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An Auditor Was Unable to Obtain Audited Financial Statements or Other

Question 57

Multiple Choice

An auditor was unable to obtain audited financial statements or other evidence supporting an entity's material investment in a large foreign subsidiary. Between which of the following reports should the auditor choose?


A) Adverse and unqualified with an explanatory/emphasis-of-matter paragraph added.
B) Disclaimer and unqualified with an explanatory/emphasis-of-matter paragraph added.
C) Qualified and adverse.
D) Qualified and disclaimer.

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