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should appear in a footnote. should appear in a paragraph added before the scope paragraph. should appear in the opening paragraph. should appear in a paragraph added before the opinion paragraph. ===================================================================================== ACC 562 Midterm Exam Guide FOR MORE CLASSES VISIT www.acc562edu.com Question 1 CPAs are licensed by the Question 2 The Certified Internal Auditor program is administered by the Question 3 The objective of an operational audit is to Question 4 As it relates to an audit, materiality is Question 5