The majority of the books and records of Q Co have been destroyed by a flood and the auditor has no other realistic means of obtaining sufficient, appropriate audit evidence.Which form of opinion will the auditor issue?
A.
An adverse opinion
B.
A disclaimer of opinion
C.
Qualified opinion on the basis that sufficient appropriate evidence is not available
D.
Unmodified opinion with an emphasis of matter paragraph explaining the circumstances of the flood
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举一反三
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