A client's refusal to provide a management representation letter to the auditor will normally require the auditor

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A client's refusal to provide a management representation letter to the auditor will normally require the auditor to:

A. Issue a qualified opinion or a disclaimer of opinion.

B. Contact the audit committee for the relevant information.

C. Issue an unqualified opinion with an ‘emphasis of matter’ paragraph.

D. Issue an adverse opinion.

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Modern Auditing And Assurance Services

ISBN: 9781118615249

6th Edition

Authors: Philomena Leung, Paul Coram, Barry J. Cooper, Peter Richardson

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