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What does it mean when an auditor issues a 'disclaimer' audit opinion?
What does it mean when an auditor issues a 'disclaimer' audit opinion?
a) The auditor disagrees with, or is unable to gather sufficient evidence on, a particular aspect of the financial statements.
b) The auditor is unable to form an opinion as to whether the financial statements taken as a whole give a true and fair view.
c) The auditor expresses the opinion that the financial statements as a whole do not present a true and fair view.
d) The auditor expresses the opinion that the financial statements as a whole present a true and fair view.
