If the component auditor cannot access sufficient evidence, the engagement partner will
A) consider issuing an adverse audit opinion.
B) always issue an unqualified audit opinion.
C) consider issuing a modified audit opinion due to a scope limitation.
D) none of the above

Question

Quizplus · Accepted Answer

If the component auditor is unable to access sufficient evidence, it can result in a scope limitation. In such cases, the engagement partner will need to consider issuing a modified audit opinion due to the limitation in scope. Therefore, option C is the best choice. Option A is incorrect because issuing an adverse opinion would be too drastic and premature without sufficient evidence. Option B is also incorrect because an unqualified opinion cannot be issued if there is a scope limitation. Option D is incorrect because there is an action required by the engagement partner in such situations.

If the Component Auditor Cannot Access Sufficient Evidence, the Engagement