The auditor will issue a disclaimer of opinion if the auditor's examination is severely restricted or the auditor finds some condition is present that prevents the application of generally accepted auditing standards.

Question

Quizplus · Accepted Answer

A disclaimer of opinion is issued by an auditor when they are unable to obtain sufficient appropriate audit evidence on which to base the audit opinion, or when there is a limitation on the scope of the audit, preventing the auditor from completing the audit as planned.

The Auditor Will Issue a Disclaimer of Opinion If the Auditor's