An auditor should accept the fact that management of an audit client may restrict access to persons within the entity from whom the auditor may need to obtain audit evidence due to client confidentiality.

Question

Quizplus · Accepted Answer

According to auditing standards, an auditor must have access to all information, persons, and explanations within the entity necessary to conduct the audit. Restrictions imposed by management on the auditor's access to information or individuals within the entity could be considered a limitation on the scope of the audit, which may lead to a qualification of the auditor's opinion or a disclaimer of opinion.

An Auditor Should Accept the Fact That Management of an Audit