In bar graphs, use different bar patterns to indicate differences in ____________________

An auditor may not express a qualified opinion when

A. A scope limitation prevents the auditor from completing an important audit procedure. B. The auditor's report refers to the work of a specialist. C. An accounting principle at variance with the applicable financial reporting framework is used. D. The auditor lacks independence with respect to the audited entity.

The direct cause of market fragmentation is the large number of new products introduced annually

Indicate whether the statement is true or false