The refusal of an attorney who provided significant litigation counsel to a client to furnish information requested in an audit is considered by the auditor to be which of the following?
A)departure from GAAP.
B)scope limitation.
C)a violation of the attorney-client privilege.
D)contingent liability.

Question

Quizplus · Accepted Answer

A refusal by an attorney to provide information requested in an audit is considered a scope limitation. This means that the auditor is unable to obtain sufficient appropriate evidence to support their opinion, which may result in a disclaimer of opinion. It is not a departure from GAAP, a violation of the attorney-client privilege or a contingent liability.

The Refusal of an Attorney Who Provided Significant Litigation Counsel