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An Audit Client Has Refused to Allow the Auditors to Perform

Question 27

Multiple Choice

An audit client has refused to allow the auditors to perform a presumptively mandatory auditing procedure and there are no other effective alternate procedures available. The circumstance would normally result in the issuance of:


A) A disclaimer of opinion.
B) An adverse opinion.
C) A standard unmodified opinion with a qualified scope paragraph.
D) An unmodified report with an emphasis-of-matter paragraph.

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