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Hart, CPA, is auditing the year 2 financial statements of Kell Co. Previously, Hart audited Kell's year 1 financial statements and expressed a qualified opinion due to a scope limitation. Hart decides to include an explanatory paragraph in the year 2 report because comparative financial statements are being presented for year 2 and year 1. This paragraph should indicate the
Union Representation
The act of a union acting as an intermediary between its members and the employer, negotiating on behalf of workers to improve their working conditions and rights.
Long Hours
Extended periods of work time that exceed the standard working hours, often associated with high workload demands and potentially impacting workers' health and work-life balance.
Low Pay
Compensation for work that is considered insufficient to meet basic living expenses; often subject to debate and legislation.
Saul Alinsky's Principles
Guidelines set forth by activist Saul Alinsky for effective community organizing and social change.
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