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annyan annyan
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A year ago
Whenever the client imposes restrictions on the scope of the audit, the auditor should be concerned that management may be trying to prevent discovery of misstatements. In such cases, the auditor will likely issue a

▸ disclaimer of opinion in all cases.

▸ qualification of both scope and opinion in all cases.

▸ disclaimer of opinion whenever materiality is in question.

▸ qualification of both scope and opinion whenever materiality is in question.
Textbook 
Auditing and Assurance Services

Auditing and Assurance Services


Edition: 17th
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kingqadrikingqadri
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