alleryStart learning →Which report states explicitly that no opinion is expressed?
AQualified report
BUnmodified report
CDisclaimer of opinion
DAdverse report
Answer & Solution
Correct answer: C. Disclaimer of opinion
A disclaimer withholds the opinion and the auditor explains why.
Keep practising Audit of Items of Financial Statements
Browse all Audit of Items of Financial Statements questions for CA Inter, or explore more Auditing topics.
Related questions
Which body issues the International Standards on Auditing?Why do auditors often run tests of controls and substantive tests together?Comparing invoice selling prices with an approved price file tests which sales objective?Why can an audit not provide absolute assurance?Hard close figures are as at 30 November; year end is 31 December. What is left to audit?When must the auditor perform a test of controls?If controls are weak, which work gets more weight in the audit?What level of assurance does an audit opinion give?