The client will not allow Collier and Company,CPAs,to read the minutes of the board of director's meetings that occurred during the year under audit.Such a limitation will usually result in the auditor issuing a disclaimer.

Question

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The inability to obtain sufficient evidence due to a client-imposed limitation is a scope limitation, which could result in the issuance of a disclaimer of opinion. In this case, not being able to read the minutes of the board of director's meetings limits the auditor's ability to obtain important information and could lead to a disclaimer of opinion.

The Client Will Not Allow Collier and Company,CPAs,to Read the Minutes