When the auditor cannot perform procedures and the amounts are so material that a disclaimer of opinion is required, the:
A) opinion paragraph will state "does not present fairly."
B) opinion paragraph will state "presents fairly."
C) scope paragraph will be unchanged from the standard unqualified opinion.
D) scope paragraph will be deleted.

Question

Quizplus · Accepted Answer

When a disclaimer of opinion is issued due to the auditor's inability to perform necessary procedures, the scope paragraph is deleted because the auditor is not able to express an opinion on the financial statements.

When the Auditor Cannot Perform Procedures and the Amounts Are