Refusal by a client to prepare and sign the representation letter would require the auditor to issue a:
A)qualified opinion or a disclaimer of opinion.
B)adverse opinion or a disclaimer of opinion.
C)qualified or an adverse opinion.
D)unqualified opinion with an explanatory paragraph.

Question

Quizplus · Accepted Answer

If a client refuses to prepare and sign the representation letter, it constitutes a scope limitation for the auditor. This could lead to a qualified opinion if the limitation is material but not pervasive, or a disclaimer of opinion if the limitation is both material and pervasive.

Refusal by a Client to Prepare and Sign the Representation