An auditor may not issue a qualified opinion when:

Question

Quizplus · Accepted Answer

Choice "B" is correct. If the auditor lacks independence with respect to an audit client, the auditor must disclaim an opinion on the financial statements. A qualified opinion is not an option. Choice "A" is incorrect. A departure from GAAP (which is not sufficiently material to warrant an adverse opinion) may justify a qualification of the auditor's report. Choice "C" is incorrect. A scope limitation may result in a qualified opinion or a disclaimer of opinion. Choice "D" is incorrect. The auditor's report may make reference to the use of a specialist only if the specialist's findings result in a change to the auditor's report, such as a qualified opinion.

An Auditor May Not Issue a Qualified Opinion When