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Which of the Following Is Not One of the Recent

Question 5

Multiple Choice

Which of the following is not one of the recent changes made to the standards for the new auditor report?


A) Introduction of KAMs.
B) Audit opinion paragraph is required to go at the bottom of the auditor's report to give greater prominence to this information.
C) An affirmative statement on auditor's independence.
D) Enhanced reporting related to going concern responsibilities.

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