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A Basis for Modification Paragraph in the Audit of the Financial

Question 17

Multiple Choice

A basis for modification paragraph in the audit of the financial statements of a nonpublic company:


A) Is only included with qualified, adverse or disclaimers of opinion.
B) Is presented after the opinion paragraph.
C) Has a section title: Emphasis-of-Matter.
D) Must be included in all nonpublic company audit reports.

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