Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 146

If the auditor concludes that the noncompliance that has a material effect on the financial statements has not been properly accounted for or disclosed, the auditor should issue a qualified or an adverse opinion in accordance with AU-C 705, Modifications to the Opinion in the Independent Auditor’s Report. (AU-C 250.24)

If the client prevents the auditor from obtaining sufficient competent evidential matter to evaluate whether noncompliance that could be material to the financial statements has occurred or is likely to have occurred, the auditor should express a qualified opinion or disclaim an opinion in accordance with AU-C 705. (AU-C 250.25)

If the client refuses to accept the auditor’s report as modified because of noncompliance, the auditor should withdraw from the engagement and communicate, in writing, the reasons for withdrawal to the audit committee or to those charged with governance. (AU-C 250.A27)