A scope limitation sufficient to preclude an unqualified opinion always will result when management:
A)prevents the auditor from reviewing the working papers of the predecessor auditor.
B)engages the auditor after the year-end physical inventory is completed.
C)requests that certain material accounts receivable not be confirmed.
D)refuses to provide a representation letter acknowledging its responsibility for the fair presentation of the financial statements in conformity with GAAP.

Question

Quizplus · Accepted Answer

The representation letter is a necessary component of the audit process and refusal to provide one would impede the auditor's ability to obtain sufficient appropriate audit evidence. This would result in a scope limitation sufficient to preclude an unqualified opinion.

A Scope Limitation Sufficient to Preclude an Unqualified Opinion Always