Question: An auditor would NOT express a QUALIFIED opinion when the auditor lacks independence with respect to the audit client. an accounting method used by the
An auditor would NOT express a QUALIFIED opinion when
the auditor lacks independence with respect to the audit client.
an accounting method used by the client is not part of GAAP that had a material but not highly
material ie not pervasive effect on financial statements.
a material but not highly material ie not pervasive scope limitation prevents the auditor from
completing one important audit procedure.
the auditor's report refers to the work of a specialist.
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