A lawyer's refusal to respond to a letter of audit inquiry normally requires the auditor to:
A) issue a qualified opinion or a disclaimer of opinion.
B) issue an unqualified opinion with an explanatory paragraph.
C) issue a qualified or adverse opinion.
D) issue a standard three-paragraph unqualified opinion.
E) contact the client's in-house attorney for the relevant information.

Question

Quizplus · Accepted Answer

When a lawyer refuses to respond to a letter of audit inquiry, it limits the auditor's ability to obtain sufficient appropriate audit evidence regarding litigation, claims, and assessments. This limitation of scope may lead the auditor to issue a qualified opinion or a disclaimer of opinion, depending on the materiality and pervasiveness of the limitation.

A Lawyer's Refusal to Respond to a Letter of Audit