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L2 Notes_Part_7 - entity Correction of an error in...

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Explanatory Language Added to the Standard Unqualified Financial Statement Audit Report Opinion based in part on the report of another auditor. Going concern. Lack of consistency. Emphasis of a matter. Agreement with a departure from GAAP.
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Lack of Consistency Change in accounting principle Change in reporting
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Unformatted text preview: entity Correction of an error in principle Changes Affecting Consistency Change in accounting estimate Correction of an error that does not involve an accounting principle Changes Not Affecting Consistency Change in classification and reclassification Change expected to have a material future effect...
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