Whenever there is a scope restriction, the appropriate response is to issue a(n):
A) qualified opinion.
B) adverse opinion.
C) unmodified report, a qualification of scope and opinion, or a disclaimer, depending on materiality.
D) disclaimer of opinion.

Question

Quizplus · Accepted Answer

When there is a scope restriction, the auditor's response depends on the materiality of the information that cannot be audited. Depending on the situation, the auditor may issue an unmodified report (if the matter is not material), a qualified opinion (if the matter is material but not pervasive), or a disclaimer of opinion (if the matter is both material and pervasive).

Whenever There Is a Scope Restriction, the Appropriate Response Is