(c) In the context of a standard unmodified audit report, describe the content of a liability disclaimer paragraph,
and discuss the main arguments for and against the use of a liability disclaimer paragraph. (5 marks)
(c) In the context of a standard unmodified audit report, describe the content of a liability disclaimer paragraph,
and discuss the main arguments for and against the use of a liability disclaimer paragraph. (5 marks)
(c) It has become increasingly common for audit firms to include a disclaimer paragraph within the audit report. However, it isnot a requirement of auditing standards and individual audit firms need to assess the advantages and disadvantages of theuse of
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