When circumstances preclude an auditor from performing certain procedures and the auditor is satisfied using other alternative procedures,a disclaimer of opinion will be rendered.

Question

Quizplus · Accepted Answer

If an auditor is satisfied with alternative procedures, they can issue an unqualified or qualified opinion, not a disclaimer. A disclaimer is issued when the auditor cannot obtain sufficient evidence to form an opinion.

When Circumstances Preclude an Auditor from Performing Certain Procedures and the Auditor