Question: Some criticize the auditing profession for using expressions in the audit report that seem to be building in deniability should the client commit a fraudulent

Some criticize the auditing profession for using expressions in the audit report that seem to be building in deniability should the client commit a fraudulent act. What expressions enable the CPA to build a defense should the audit wind up in the courtroom? Do you see anything wrong with these expressions from an ethical point of view?

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