Economics · Audit Opinion Modifications
If management refuses to provide written representations regarding the completeness and accuracy of transactions, and the auditor is unable to obtain sufficient appropriate alternative evidence, what type of audit opinion should be issued?
- 1Qualified opinion due to material misstatement
- 2Adverse opinion
- 3Unmodified opinion with an Emphasis of Matter paragraph
- 4Disclaimer of opinion due to inability to obtain sufficient appropriate evidence✓
Correct answer
Disclaimer of opinion due to inability to obtain sufficient appropriate evidence
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