A client's refusal to provide a client representation letter to the auditor will normally require 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 audit committee for the relevant information.

Question

Quizplus · Accepted Answer

A client's refusal to provide a client representation letter is a limitation on the scope of the audit. This limitation prevents the auditor from obtaining sufficient appropriate audit evidence. As a result, the auditor may issue a qualified opinion or a disclaimer of opinion, depending on the materiality and pervasiveness of the limitation.

A Client's Refusal to Provide A Client Representation Letter to