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16. Which of the following is not true with respect to the auditors' report for...

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Accounting

16. Which of the following is not true with respect to the auditors' report for a public entity?

A. The report title should contain the word "independent."

B. The report provides a detailed listing of major auditing procedures performed during the examination.

C. The report specifically identifies the financial statements and years examined by the auditor.

D. The opinion assesses the financial statements against an applicable financial reporting framework.

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