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    Auditing A Risk Based Approach
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    Exam 15: Audit Reports
  5. Question
    When Circumstances Preclude an Auditor from Performing Certain Procedures and the Auditor
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When Circumstances Preclude an Auditor from Performing Certain Procedures and the Auditor

Question 80

Question 80

True/False

When circumstances preclude an auditor from performing certain procedures and the auditor can be satisfied using other alternative procedures,a disclaimer of opinion will be issued.

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