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Levine, CPA, is auditing the financial statements of a nonissuer In auditing the long-term
investments account, Levine is unable to obtain audited financial statements for an investee
located in a foreign country. Levine concludes sufficient appropriate audit evidence regarding
this investment cannot be obtained. For each of the situations listed in the table below, identify
the appropriate opinion type and report modification by clicking the associated cell and selecting
from the option list provided.

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