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Introduction to Incomplete Records

When restrict...

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

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B

Disclaimer of opinion

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C

Adverse opinion

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D

Unqualified report with 'an emphasis of matter' paragraph

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Solution

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.

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