When circumstances preclude an auditor from performing certain procedures and the auditor can be satisfied using other alternative procedures,a disclaimer of opinion will be issued.

Question

Quizplus · Accepted Answer

When an auditor cannot perform certain procedures but can obtain sufficient appropriate audit evidence through alternative procedures, they do not need to issue a disclaimer of opinion. A disclaimer of opinion is issued when the auditor is unable to obtain sufficient appropriate audit evidence on which to base the opinion, and the possible effects on the financial statements of undetected misstatements, if any, could be both material and pervasive.

When Circumstances Preclude an Auditor from Performing Certain Procedures and the Auditor