If a client will not permit inquiry of outside legal counsel, the auditor's report ordinarily will contain a(an):

Question

Quizplus · Accepted Answer

Choice "B" is correct. A client's refusal to permit inquiry of outside legal counsel is a significant scope limitation that generally will result in a disclaimer of opinion. Choice "A" is incorrect. Adverse opinions are used when there are very material departures from GAAP, which is not the case here. Choice "C" is incorrect. A client's refusal to permit inquiry of outside legal counsel is a significant scope limitation that generally will result in a disclaimer of opinion. An unqualified opinion with a separate explanatory paragraph would not be sufficient to address this situation. Choice "D" is incorrect. A client's refusal to permit inquiry of outside legal counsel is a significant scope limitation that generally will result in a disclaimer of opinion. A qualified opinion would not be sufficient to address this situation.

If a Client Will Not Permit Inquiry of Outside Legal