Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 31

If management limits the scope of the auditor’s work so that the auditor will have to disclaim an opinion, the auditor should not accept the engagement. The exception to this is when management is required by law or regulation to have an audit and the disclaimer of opinion is acceptable under law or regulation, for example, with audits of employee benefit plans. Then the auditor may accept the engagement, but is not required to do so. (AU-C 210.07 and .A19)