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

Question

Quizplus · Accepted Answer

If an auditor can be satisfied using alternative procedures, they can issue an unqualified or qualified opinion, not a disclaimer of opinion. A disclaimer is issued when the auditor cannot obtain sufficient appropriate audit evidence.

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