Question: An auditor disclaims responsibility when: the users cannot rely on the financial statements. the audit opinion is unqualified and the auditor includes a paragraph in

An auditor disclaims responsibility when:
the users cannot rely on the financial statements.
the audit opinion is unqualified and the auditor includes a paragraph in the audit report to emphasize something important. the auditor is unable to obtain sufficient evidence about a potentially material and pervasive matter.
the audit opinion is unqualified and unmodified.

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