Under which of the following set of circumstances might the auditors disclaim an opinion?
A)The financial statements contain a departure from generally accepted accounting principles, the effect of which is material
B)There is a client scope restriction that precludes the auditors' compliance with generally accepted auditing standards
C)There has been a material change between periods in the method of the application of accounting principles
D)Differences with management that lead to trust issues on the part of the auditor

Question

Quizplus · Accepted Answer

A disclaimer of opinion is issued when auditors are unable to obtain sufficient appropriate audit evidence, often due to a scope limitation, which prevents them from forming an opinion on the financial statements.

Under Which of the Following Set of Circumstances Might the Auditors