What are purposes of opinion paragraph in auditor report, Auditing

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What are purposes of opinion paragraph in auditor report

Response to the following questions:

1. What are the purposes of the scope paragraph under the auditor's responsibility in the auditor's report? Identify the most important information included in the scope paragraph.

2. What are the purposes of the opinion paragraph in the auditor's report? Identify the most important information included in the opinion paragraph.

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