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Chapter 10 3 4

4.5 Summary of modified opinions

Material but Not
Material & Pervasive
Pervasive

Financial statements are Qualified Opinion Adverse Opinion
materially misstated
Except for ... FS do not give a true and
fair view
Basis for qualified opinion
Basis for adverse opinion

Inability to obtain Qualified Opinion Disclaimer of Opinion
sufficient appropriate
audit evidence Except for ... Do not express an opinion

Basis for qualified opinion Basis for disclaimer of
opinion

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