A CPA started to audit the financial statements of a nonissuer. After completing certain audit procedures, the client requested the CPA to change the engagement to a review because of a scope limitation. The CPA concludes that there is reasonable justification for the change. Under these circumstances, the CPA's review report should include a:
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10 .The quarterly data required by SEC Regulation S-K have been omitted. Which of the following statements must be included in the auditor's report?
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