If the auditor expresses an adverse or disclaimer of opinion on the complete set of financial statements,

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If the auditor expresses an adverse or disclaimer of opinion on the complete set of financial statements, she or he is not permitted to:
a. Express an unmodified opinion on a single financial statement.
b. Express an unmodified opinion on an element of the financial statements.
c. Express a similar opinion on a single financial statement.
d. Perform any of the above.

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Auditing and Assurance Services

ISBN: 978-0077862343

6th edition

Authors: Timothy Louwers, Robert Ramsay, David Sinason, Jerry Straws

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