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Alan, a CPA, is participating in an audit engagement of ABC Company. He has performed...

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Accounting

Alan, a CPA, is participating in an audit engagement of ABC Company. He has performed the audit and has determined that an unqualified opinion is to be issued but he would like to expand on the rationale for the unqualified opinion. Please describe the five situations in which an explanatory paragraph would be necessary in an unqualified opinion.

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