disclaimer of opinion - statement by an auditor
Disclaimer of Opinion - Statement by an AUDITOR indicating inability to express an opinion on the fairness of FINANCIAL STATEMENTS provided and reason for the inability. The auditor is needed to disclaim depending on limitation in scope.
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deficiency in operation - this exists when a properly designed control doesnt operate as designed or when person performing the control doesnt
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disclaimer of opinion - statement by an auditor indicating inability to express an opinion on the fairness of financial statements provided and
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