When a pervasive scope limitation exists,
A) a disclaimer of opinion rather than a qualified opinion is generally required.
B) the auditor's responsibility paragraph is modified to indicate that the auditor was not able to obtain sufficient appropriate evidence to express an audit opinion.
C) sections of the auditor's responsibility paragraph are eliminated to avoid stating anything that might lead readers to believe that other parts of the financial statements might be fairly stated.
D) all of the above.

Question

Quizplus · Accepted Answer

When a pervasive scope limitation exists, it impacts the auditor's ability to obtain sufficient appropriate audit evidence across a wide range of areas in the financial statements. As a result, a disclaimer of opinion is generally required because the auditor cannot conclude on the overall fairness of the financial statements. The auditor's responsibility paragraph is modified to indicate the inability to obtain sufficient appropriate evidence, and certain sections may be eliminated to prevent misleading the readers into believing that parts of the financial statements might be fairly stated despite the pervasive limitation.

When a Pervasive Scope Limitation Exists