When there is a scope restriction, what type of audit report can be issued?
A) unmodified opinion
B) qualification of scope and opinion
C) disclaimer of opinion
D) any of the above

Question

Quizplus · Accepted Answer

When there is a scope restriction, the type of audit report issued can vary based on the nature and impact of the restriction. An unmodified opinion may still be possible if the auditor concludes that the possible effects of undetected misstatements, if any, could be immaterial. A qualification of scope and opinion might be issued if the scope restriction has a material but not pervasive effect on the financial statements. A disclaimer of opinion might be necessary if the scope restriction is so significant that the auditor cannot obtain sufficient appropriate audit evidence, and consequently, the auditor is unable to form an opinion on the financial statements. Thus, any of the mentioned types of audit reports could be issued depending on the circumstances.

When There Is a Scope Restriction, What Type of Audit