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A scope limitation sufficient to preclude an unqualified opinion always will result when management:

A. Prevents the auditor from reviewing the working papers of the predecessor auditor.

B. Engages the auditor after the year-end physical inventory is completed.

C. Requests that certain material accounts receivable not be confirmed.

D. Refuses to provide a representation letter acknowledging its responsibility for the fair presentation of the financial statements in conformity with GAAP.

Accounting Basics, Accounting

  • Category:- Accounting Basics
  • Reference No.:- M942678

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