When disclaiming an opinion due to a client-imposed scope limitation, an auditor should indicate in a separate paragraph why the audit did not comply with generally accepted auditing standards. The auditor should also omit the
|
Scope paragraph |
Opinion paragraph |
|
|
a. |
No |
Yes |
|
b. |
Yes |
Yes |
|
c. |
No |
No |
|
d. |
Yes |
No |