An auditor can issue a disclaimer of opinion because of an inability to obtain sufficient appropriate evidence.

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An auditor may issue a disclaimer of opinion if they are unable to obtain sufficient appropriate evidence to form an opinion on the financial statements. This may arise due to various reasons such as limitations in scope, inability to confirm balances with third parties, or significant doubts about the entity's ability to continue as a going concern. In such cases, the auditor would disclose the reasons for the disclaimer in their report.

An Auditor Can Issue a Disclaimer of Opinion Because of an Inability