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46-If the scope restriction imposed by the client is so material that the overall fairness of...

46-If the scope restriction imposed by the client is so material that the overall fairness of the financial statements is in​ question, the auditor should issue​ a(n)

A. adverse opinion.

B. standard unmodified opinion.

C. disclaimer of opinion.

D. unmodified opinion with revised wording in the scope paragraph.

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Answer #1

Correct answer-------------C. disclaimer of opinion..

.

In case the auditor is unable to obtain evidence on which he base his opinion then he will issue a disclaimer of opinion if he concludes that the effect of undiscovered evidence is material.

Adverse opinion is given the auditor concludes that the misstatement is material and he bases this opinion after obtaining sufficient evidence.

Unmodified opinion is a positive opinion. An auditor never issue unmodified opinion if he is unable to obtain evidence because of restrictions imposed by management.

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