Question

When restrictions that significantly affect the scope of the audit are imposed by the client, the auditor generally should issue which of the following opinion?

• A. Qualified opinion
• B. Disclaimer of opinion
• C. Adverse opinion
• D. Unqualified report with 'an emphasis of matter' paragraph

Answer 1

The correct option is A Qualified opinion

If these restrictions affect the scope of audit , it would definitely not allow the auditor to carry out his functions independently and hence, based on the sufficient and appropriate evidences, auditor may provide a qualified opinion.