Question: This separate paragraph should indicate the a. Substantive reasons for the prior years qualified opinion. b. Reason for changing the level of service from an

This separate paragraph should indicate the

a. Substantive reasons for the prior year’s qualified opinion.

b. Reason for changing the level of service from an audit to a review.

c. Consistency of application of accounting principles between year 2 and year 1.

d. Restriction on the distribution of the report for internal use only.

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