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    Question

    Which of the following is NOT a type of audit opinion as

    per SA 700?
    A Unmodified Opinion Correct Answer Incorrect Answer
    B Qualified Opinion Correct Answer Incorrect Answer
    C Confidential Opinion Correct Answer Incorrect Answer
    D Adverse Opinion Correct Answer Incorrect Answer

    Solution

    SA 700 prescribes four types of audit opinions: Unmodified, Qualified, Adverse, and Disclaimer of Opinion. "Confidential Opinion" is not a standard audit opinion.

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