The auditor can express an unqualified opinion on the effectiveness of ICFR only if the auditor has been able to apply all the procedures necessary in the circumstances. If the scope of the auditors work is limited because of circumstances beyond the control of management or the auditor, the auditor should disclaim an opinion or withdraw from the engagement.
The auditor can express an unqualified opinion on the effectiveness of ICFR only if the auditor has been able to apply all the procedures necessary in the circumstances. If the scope of the auditors work is limited because of circumstances beyond the control of management or the auditor, the auditor should disclaim an opinion or withdraw from the engagement.
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