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Unformatted text preview: available? Can it be “compartmentalized”? Qualified Report Standard Report Disclaimer of Opinion No Scope limitation identified Standard Report Yes Yes No No Yes positive confirmations not received, alternative procedures failed Can’t observe inventory Management won’t sign representation letter Unaudited entity reported on F/S using the equity method Client’s attorney will not respond Can’t obtain the minutes of the board of directors. Quarterly Earnings Management...
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- Fall '08
- Corporation, scope limitation, earnings management, subsidiary companies, Linden Corporation, small subsidiary companies