Under which circumstances should an auditor NOT issue a disclaimer of opinion?
A) When the auditor has not performed all the necessary fieldwork.
B) When an auditor has determined the client is not following GAAP.
C) When the auditor is denied access to the minutes of the Board of Directors.
D) Both "b" and "c".

Question

Quizplus · Accepted Answer

A disclaimer of opinion is not appropriate when the auditor determines that the client is not following GAAP; instead, a qualified or adverse opinion should be issued.

Under Which Circumstances Should an Auditor NOT Issue a Disclaimer