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Smiley,a CPA,was Performing the Audit at a Client When He

Question 21

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Smiley,a CPA,was performing the audit at a client when he noticed that the client did not properly account for certain miscellaneous revenues.These revenues were a small portion of overall revenues,but were nonetheless material to the overall financial statements.What type of opinion should Smiley render on the financial statements?


A) unqualified opinion
B) qualified opinion
C) adverse opinion
D) disclaimer of opinion

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