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When a Qualified Opinion Is Issued, an Explanatory Paragraph Is

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When a qualified opinion is issued, an explanatory paragraph is added immediately after the opinion paragraph to explain the nature of the qualification that affects the opinion.


Definitions:

Task Times

The duration required to complete specific jobs or assignments in a production or work process.

Assembly Line

A production process that breaks down the manufacture of a product into steps that are completed in a pre-defined sequence, often on a conveyor belt, to increase efficiency.

Required Times

The specific durations needed to complete tasks or activities within a process, project, or operating schedule.

Cycle Time

The total time from the beginning to the end of a process, indicating the speed at which a complete cycle can be executed.

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