When disclaiming an opinion due to a client-imposed scope limitation,auditors should describe the nature of the scope limitation in an additional paragraph and modify the
A)Introductory paragraph
B)Introductory paragraph and Auditor's Responsibility section
C)Introductory paragraph,Auditor's Responsibility section,and opinion paragraph
D)Auditor's Responsibility section and opinion paragraph

Question

Quizplus · Accepted Answer

When there is a client-imposed scope limitation that affects the auditor's ability to express an opinion, the auditor should add an explanatory paragraph in the introductory paragraph, modify the Auditor's Responsibility section to describe the nature of the limitation, and modify the opinion paragraph to disclaim an opinion. This provides a clear and complete understanding of the limitations on the audit and the resulting disclaimed opinion. Therefore, option C is the best choice.

When Disclaiming an Opinion Due to a Client-Imposed Scope Limitation,auditors