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Examples of unmodified opinions which contain modified wording (without adding an emphasis-of-matter paragraph) include A. lack of consistent application of GAAP. B. the lack of consistent application of generally accepted accounting principles. C. substantial doubt about the audited company (or the entity) continuing as a going concern. D. reports involving other auditors.

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  1. 18 April, 01:50
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    D. reports involving other auditors.

    Explanation:

    An auditor would issue an unmodified opinion audit report which contains modified wording (without adding an emphasis-of-matter paragraph) s/he should include reports involving other auditors.

    Commonly, these audit reports rely upon a different CPA firm, thus the auditor can indicate that her/his responsibility is shared in the modified wording of an unmodified or unqualified report.
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