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When disclaiming an opinion due to a client-imposed scope limitation, an auditor should indicate in a separate paragraph why the audit did not comply with generally accepted auditing standards. The auditor should also omit the:
Dramatic Behavior
Actions characterized by excessive emotionality or attention-seeking, often seen in theatrical performances or in everyday interactions.
Guilt Feelings
Emotional experiences that occur when a person believes or perceives they have compromised their own standards of conduct or a moral standard.
Impulsive Behavior
Actions taken without forethought or consideration of the consequences, often driven by immediate desires or reactions.
Emotional Outbursts
Sudden and intense expressions of emotion, often resulting from feelings of anger, frustration, or overwhelm.
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