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Angela on "Audit report-Scope paragraph???"

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About standards auditor's report, are we still using the title "scope paragraph"? I though now it is management responsibility paragraph and auditor's responsibility para. However, Becker is still using the term "scope para"
I am so confused about what is a scope paragraph. Is it just auditor's responsibility paragraph or does it include both mgt and auditor's responsibility paragraphs?
Thanks!


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