The auditor shall disclaim an opinion when the following conditions occur except:

Select one:

a. The auditor is unable to obtain sufficient appropriate audit evidence on which to base the opinion

b. It is not possible to form an opinion on the financial statements due to the potential interaction of the uncertainties and their possible cumulative effect on the financial statements.

c. The auditor concludes that the possible effects on the financial statements of undetected misstatements, if any, could be both material and pervasive.

d. The auditor concludes that the possible effects on the financial statements of undetected misstatements, if any, could be material but not pervasive.

Answer rating: 100% (QA)

An auditor shall evaluate whether the entity prepares the financial statements in accordance with the applicable financial reporting framework Evaluation of financial statements will include its quali... View the full answer