A lack of independence will override any other scope limitations and requires a disclaimer of opinion.

Question

Quizplus · Accepted Answer

A lack of independence is a fundamental limitation to the scope of the audit, and such an impairment will override all other scope limitations. In such cases, the auditor is unable to obtain sufficient appropriate evidence to support the financial statements, making it impossible to express an opinion on the fairness of the presentation of the financial statements. Hence, the auditor must issue a disclaimer of opinion.

A Lack of Independence Will Override Any Other Scope Limitations