Question: An audit client has refused to allow the auditors to perform an auditing procedure and there are no other effective alternate procedures available. The circumstance

An audit client has refused to allow the auditors to perform an auditing procedure and there are no other effective alternate procedures available. The circumstance would normally result in the issuance of:

Multiple Choice

A disclaimer of opinion.

An adverse opinion.

A standard unmodified opinion with a Qualified Scope section.

An unmodified report with an Emphasis of Matter section.

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