negative expression of opinion
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Free InquiryThe wording of a negative expression of opinion generally states that:
a. the financial statements have been prepared in accordance with applicable legislation and accounting standards.
b. there is nothing wrong with the subject matter.
c. there is something that has come to the auditor’s attention that would lead them to believe that the information being assured is not true and fair.
d. there is nothing that has come to the auditor’s attention that would lead them to believe that the information being assured is not true and fair.
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