Restrictions on the scope of the audit whether imposed by the client or circumstances may require the auditor to issue either a qualified or an adverse opinion.

Question

Quizplus · Accepted Answer

A restriction on the scope of an audit typically leads to a qualified opinion or a disclaimer of opinion, not an adverse opinion. An adverse opinion is issued when financial statements are materially misstated.

Restrictions on the Scope of the Audit Whether Imposed by the Client