An auditor who qualifies an opinion because of an insufficiency of evidential matter should describe the limitations in an explanatory paragraph. The auditor should also refer to the limitation in the
|
Scope paragraph |
Opinion paragraph |
Notes to the financial statements |
|
|
a. |
Yes |
No |
Yes |
|
b. |
No |
Yes |
No |
|
c. |
Yes |
Yes |
No |
|
d. |
Yes |
Yes |
Yes |