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ACC 410 Week 5 Assignment Audit Report Modifications Paper
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Audit Report Modifications Audit report modifications are used when the auditors encounter a scope limitation, a deviation from generally accepted accounting principles, a problem with the application of methods, or deficient financial statement disclosures. Whenever the auditor expresses an opinion that is other than unqualified, a clear description of all the substantive reasons should be included in the report and unless impracticable, a quantification of the possible effects on the financial statements.
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