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Isa 700 describes three types of audit opinions that can be

Question: ISA 700 describes three types of audit opinions that can be expressed by the auditor when an unqualified opinion is not appropriate: qualified, adverse, and disclaimer of opinion.

Required: What are the circumstances under which each of the above three opinions should be expressed? ISA700 is accessible from the IFAC Web site (www.ifac.org).

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Accounting Basics: Isa 700 describes three types of audit opinions that can be

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