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A PA Finds That the Client Has Not Capitalized a Material

Question 5

Multiple Choice

A PA finds that the client has not capitalized a material amount of leases in the financial statements.When considering the materiality of this departure from IFRS,the PA's reporting options are


A) qualified or adverse opinion.
B) unmodified or disclaimer of opinion.
C) unmodified or qualified opinion.
D) unmodified opinion with an Emphasis of Matter paragraph.

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