Question: If the audit team is restricted from performing procedures to evaluate the effectiveness of an issuers internal control over financial reporting, their report would express:
If the audit team is restricted from performing procedures to evaluate the effectiveness of an issuers internal control over financial reporting, their report would express:
a. Either a qualified opinion or disclaimer of opinion, depending on the pervasiveness of the scope limitation.
b. An unqualified opinion, with an other-matter paragraph describing the scope limitation.
c. An adverse opinion.
d. A disclaimer of opinion.
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