An audit client has refused to allow the auditors to perform an auditing procedure and there are no other effective alternate procedures available.The circumstance would normally result in the issuance of:
A)A disclaimer of opinion.
B)An adverse opinion.
C)A standard unmodified opinion with a qualified scope paragraph.
D)An unmodified report with an emphasis-of-matter paragraph.

Question

Quizplus · Accepted Answer

When the audit client refuses to allow the auditors to perform an auditing procedure and there are no other effective alternate procedures available, the auditors are unable to obtain sufficient appropriate audit evidence. As a result, they cannot express an opinion on the financial statements. In such circumstances, the auditors should issue a disclaimer of opinion.

An Audit Client Has Refused to Allow the Auditors to Perform