If a significant scope limitation is imposed by the client, a disclaimer should ordinarily be issued.

Question

Quizplus · Accepted Answer

If a significant scope limitation is imposed by the client, the auditor should issue a disclaimer of opinion to indicate that the auditor was unable to obtain sufficient evidence to support the financial statements. This would inform users of the financial statements that they cannot rely on the auditor's opinion to the same extent as they could if the scope limitation was not present.

If a Significant Scope Limitation Is Imposed by the Client