When a solicitor refuses to respond to a letter of audit inquiry and alternative audit procedures are unsuccessful, the auditor will normally:
A) contact the client's in-house solicitor for the relevant information.
B) issue a qualified opinion or a disclaimer of opinion.
C) issue an unqualified opinion with an emphasis of matter paragraph.
D) issue an adverse opinion.

Question

Quizplus · Accepted Answer

When a solicitor refuses to respond to a letter of audit inquiry and alternative audit procedures are unsuccessful, the auditor may not be able to obtain sufficient appropriate audit evidence regarding litigations or claims involving the client. This situation could lead to a qualified opinion or a disclaimer of opinion, depending on the materiality and pervasiveness of the information gap.

When a Solicitor Refuses to Respond to a Letter of Audit