The words "except for" should be used in the scope paragraph only if there is a reservation resulting in a disclaimer of opinion or a scope qualification.

Question

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The words "except for" are usually used to indicate a limitation or exception to the auditor's opinion. This could result in a disclaimer of opinion or a scope qualification indicating that the auditor was unable to obtain sufficient evidence to support a particular aspect of the financial statements. Therefore, the use of "except for" in the scope paragraph is usually indicative of a limitation or exception to the opinion.

The Words "Except For" Should Be Used in the Scope