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Whenever an Auditor Adds an Emphasis of Matter Section to an Unmodified

Question 42

Multiple Choice

Whenever an auditor adds an emphasis of matter section to an unmodified audit report, the implication is that the auditor:


A) does not know if the report is presented fairly.
B) is satisfied that the report is presented fairly 'except for' a specific aspect of it.
C) does not believe the report is presented fairly.
D) is satisfied that the report is presented fairly.

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