Refusal by a client to prepare and sign the representation letter would require the auditor to issue a:
A) qualified opinion or a disclaimer.
B) adverse opinion or a disclaimer.
C) qualified or an adverse opinion.
D) unqualified opinion with an explanatory paragraph.

Question

Quizplus · Accepted Answer

A refusal by a client to prepare and sign the representation letter is a scope limitation, which may lead the auditor to issue a qualified opinion or a disclaimer of opinion, depending on the severity of the limitation.

Refusal by a Client to Prepare and Sign the Representation