Whenever the client imposes restrictions on the scope of the audit,the auditor should be concerned about the possibility that management is trying to prevent discovery of misstated information.In such cases,which type of report should be issued?
A)a disclaimer of opinion in all cases
B)a qualification of both scope and opinion in all cases
C)a disclaimer of opinion whenever materiality is in question
D)a qualification of both scope and opinion whenever materiality is in question

Question

Quizplus · Accepted Answer

A disclaimer of opinion is issued when the auditor is unable to obtain sufficient appropriate audit evidence, which may occur if the client imposes restrictions that raise concerns about material misstatements.

Whenever the Client Imposes Restrictions on the Scope of the Audit,the