Client imposed restrictions on the audit always require a disclaimer of opinion.

Question

Quizplus · Accepted Answer

Client-imposed restrictions on the audit may lead to a disclaimer of opinion if the restrictions prevent the auditor from obtaining sufficient appropriate audit evidence. However, auditors may also consider other types of opinions or modify their report depending on the nature and extent of the restrictions and the ability to obtain sufficient evidence through alternative procedures.

Client Imposed Restrictions on the Audit Always Require a Disclaimer