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Business, 19.10.2021 14:00 yanaalbury

1. Auditors may add an emphasis-of-matter paragraph that refers to a matter that is presented or disclosed. 2. A going concern is to be evaluated for a period not to exceed beyond the date of the financial statements. 3. If substantial doubt about a going concern exists, an paragraph is the most common resolution. 4. An emphasis-of-matter paragraph always the opinion paragraph. 5. Changes in accounting estimates result in an explanatory paragraph.

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