If the auditor is not able to obtain sufficient appropriate audit evidence, the appropriate audit opinion will either be:
A) a qualified opinion or an unqualified opinion.
B) a disclaimer of opinion or an emphasis of matter.
C) a qualified opinion or disclaimer of opinion.
D) an emphasis of matter or a qualified opinion.

Question

Quizplus · Accepted Answer

If the auditor is not able to obtain sufficient appropriate audit evidence, the appropriate audit opinion will either be a qualified opinion, where they will include language explaining the limitation of scope, or a disclaimer of opinion, where they will state that they are unable to form an opinion on the financial statements as a whole. Therefore, the best choice is C.

If the Auditor Is Not Able to Obtain Sufficient Appropriate