The necessity to issue a disclaimer of opinion may arise because of:
A) a lack of independence between the auditor and client.
B) a severe limitation on the scope of the audit.
C) either A or B.
D) neither A nor B.

Question

Quizplus · Accepted Answer

A disclaimer of opinion may be necessary due to a lack of independence between the auditor and the client, which compromises the auditor's objectivity, or because of a severe limitation on the scope of the audit, which prevents the auditor from obtaining sufficient appropriate audit evidence.

The Necessity to Issue a Disclaimer of Opinion May Arise