A qualified opinion is expressed where misstatements are:
AMaterial but not pervasiveCORRECT
BMaterial and pervasive
CImmaterial
DSuspected but not identified
ICANAudit & AssuranceAudit Reports2022
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Why the answer is A, and why the others tempt you.
Material but not pervasive misstatements or scope limitations lead to a qualified except for opinion. Material and pervasive misstatement gives an adverse opinion, and a pervasive inability to obtain evidence gives a disclaimer.
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