Which of the following reporting options is available if the client refuses to provide written representations to auditors?
A) Unqualified or qualified opinion.
B) Qualified or adverse opinion.
C) Qualified opinion or disclaimer of opinion.
D) Disclaimer of opinion or adverse opinion.

Question

Quizplus · Accepted Answer

If a client refuses to provide written representations, the auditors cannot obtain sufficient audit evidence, and this may lead to a limitation on the scope of the audit. The auditors may issue a qualified opinion if the limitation is material but not pervasive or a disclaimer of opinion if the limitation is pervasive. An adverse opinion is issued if the auditors have gathered sufficient evidence to conclude that the financial statements are materially misstated, but the client refuses to make adjustments. An unqualified opinion is only issued when the auditors have obtained sufficient audit evidence and there are no material misstatements in the financial statements. Therefore, the best reporting options available in this scenario are a qualified opinion or a disclaimer of opinion. Option C is the correct answer as it lists both of these reporting options.

Which of the Following Reporting Options Is Available If the Client