Question No 33:
An external auditor gives a qualifi ed audit report that is a " disclaimer of opinion?
This means that the auditor:
A. has been unable to agree with an accounting treatment used by the directors in relation to a material item.
B. has been prevented from obtaining suffi cient appropriate audit evidence.
C. has found extensive errors in the fi nancial statements and concludes that they do not show a true and fair view.
D. has discovered a few immaterial differences that do not affect the auditor's opinion.
Answer: B
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