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Explain three situations in which the wording of a report with an unmodified opinion might depart from the auditors' standard report.

User A Ghazal
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Final answer:

Departures from an auditor's standard report may occur due to disagreements over data representation, misunderstanding of audience and context, and use of inappropriate language or faulty citations.

Step-by-step explanation:

The wording of a report with an unmodified opinion might depart from the auditor's standard report in certain circumstances. One such situation is when there is a disagreement between the project manager and the auditor regarding the reporting of data that impacts the subjective representation of outcomes, as seen in a mini-case study where an auditor resisted pressure to alter the report. Another situation might occur when there is a lack of understanding of the audience, context, or community expectations, which affects the objectivity and trustworthiness of the voice in the report. Lastly, inappropriate or confusing language use and incorrect or missing citations can also necessitate a departure from the standard report format to maintain clarity and accuracy.

User Aditzu
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