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| Which of the following circumstances would permit an independent auditor to accept an engagement after the close of the fiscal year? A. Receipt of an assertion from the preceding auditor that the entity will be able to continue as a going concern. B. Issuance of a disclaimer of opinion as a result of inability to conduct certain tests required by generally accepted auditing standards due to the timing of acceptance of the engagement. C. Remedy of limitations resulting from accepting the engagement after the close of the end of the year, such as those relating to the existence of physical inventory. D. Assessment of control risk below the maximum level. |