When disclaiming an opinion due to a client-imposed scope limitation on a nonpublic company’s financial statements, an auditor should indicate in a separate paragraph why the audit did not comply with generally accepted auditing standards. The auditor should also omit which of the two sections (paragraphs) below?
|
Auditor responsibility |
Opinion |
|
|
No |
Yes |
|
|
Yes |
Yes |
|
|
Yes |
No |
|
|
No |
No |