A disclaimer of opinion is a clause in auditing that a company can claim wherein the auditor is not allowed to access a high-priority portion of a company's financial records.

Question

Quizplus · Accepted Answer

A disclaimer of opinion does not limit the auditor's access to financial records. It is a type of audit report that is issued when the auditor is not able to obtain sufficient evidence to support their opinion on the financial statements.

A Disclaimer of Opinion Is a Clause in Auditing That