In the case of a disclaimer due to lack of independence, the entire scope paragraph is excluded from the report.

Question

Quizplus · Accepted Answer

When a disclaimer due to lack of independence is issued, the entire report is not excluded. However, the scope paragraph will be modified to include the statement that the auditor did not perform an audit, review or other procedures necessary to obtain sufficient evidence for the opinion.

In the Case of a Disclaimer Due to Lack of Independence