If a client refuses to provide a management representation letter for an integrated audit, the auditor may:
A) withdraw from the engagement.
B) note the scope limitation and issue a qualified opinion.
C) issue a report explaining the limitation in the explanatory paragraph.
D) None of the above.

Question

Quizplus · Accepted Answer

When a client refuses to provide a management representation letter, it results in a scope limitation because the auditor cannot obtain all the necessary audit evidence. In such cases, withdrawing from the engagement is an appropriate action for the auditor to consider.

If a Client Refuses to Provide a Management Representation Letter