📊 Auditing
Q. The management of a company, to which AS3 is not applicable, does not include statement of cash flows in its annual report. The auditor should express
  • (A) Unqualified opinion
  • (B) Qualified opinion
  • (C) Adverse opinion
  • (D) Any of these depending upon materiality and pervasiveness and adequacy of disclosure
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✅ Correct Answer: (A) Unqualified opinion

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