An audit client has refused to allow the auditors to perform a presumptively mandatory auditing procedure and there are no other effective alternate procedures available. The circumstance would normally result in the issuance of:
A) A disclaimer of opinion.
B) An adverse opinion.
C) A standard unmodified opinion with a qualified scope paragraph.
D) An unmodified report with an emphasis-of-matter paragraph.

Question

Quizplus · Accepted Answer

When auditors are unable to perform a presumptively mandatory procedure and no alternative procedures are available, they lack sufficient evidence to form an opinion, leading to a disclaimer of opinion.

An Audit Client Has Refused to Allow the Auditors to Perform