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If let’s say a material uncertainty exists, and the going concern disclosures are adequate.
A modified report with an unmodified opinion will be issued.
But, a material uncertainty relating to going concern paragraph, should be included. Since the going concern disclosures are adequate, this paragraph will draw the user’s attention to the client’s disclosure note.
Am i right ?
This “material uncertainty relating to going concern” paragraph should be included after the opinion paragraph right ?
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