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Except for Opinion

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Except for opinion
An auditor's opinion reflecting the fact that the auditor is unable to audit certain areas of the company's operations because of restrictions imposed by management or other conditions beyond the auditor's control.

Except for Opinion
An auditor's statement that he/she is unable to render an opinion about a company's finances, or a portion thereof, because regulatory or managerial encumbrances prevented a full investigation.


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