When disclaiming an opinion due to a client-imposed scope limitation,auditors should describe the nature of the scope limitation in an additional paragraph and modify the
A) introductory paragraph.
B) introductory paragraph and Auditor's Responsibility section.
C) introductory paragraph, Auditor's Responsibility section, and opinion paragraph.
D) Auditor's Responsibility section and opinion paragraph.

Question

Quizplus · Accepted Answer

When a scope limitation is imposed by the client, it affects the auditor's ability to obtain sufficient and appropriate audit evidence to support the opinion. Therefore, the auditor should modify the introductory paragraph, where they state the scope of their work, the Auditor's Responsibility section, where they describe their responsibilities with regard to the audit, and the opinion paragraph, where they express their conclusion. The modification should focus on explaining the nature of the scope limitation and its effects on the audit procedures performed and the audit evidence obtained. This will help the users of the financial statements to understand the reasons for the disclaimer of opinion and the limitations of the audit. Therefore, the best choice is C.

When Disclaiming an Opinion Due to a Client-Imposed Scope Limitation,auditors