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When the auditor is unable to obtain sufficient competent evidence because the client did not allow a procedure to be completed,the report will most likely contain an explanatory paragraph
A qualification after the opinion paragraph
Access Objects
Components within Microsoft Access, such as tables, queries, forms, and reports, used to manage and analyze data.
Tables
Structured arrangements of data, organized in rows and columns, commonly used in databases, spreadsheets, and documents for data presentation and analysis.
Queries
In computing, queries are questions or requests for data or information from a database. They are usually written in a query language, such as SQL (Structured Query Language).
Forms
In computing, forms are user interface elements that collect input from the user, often used for submitting information to a database or application.
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