Disclaimer of opinion

Auditing

Why an auditor shall not include Key audit matters while giving a disclaimer of opinion?

Punitha Krishnaraj

CA Final

★ 5K+

13-Mar-21 19:16

617

Answers (2)

When a disclaimer is given an auditor is basically saying she or he cannot form an opinion or they have no clue. if that be the case, how will they know what are key audit matters

Sriram Somayajula

Admin

13-Mar-21 19:25

Thank you

Thread Starter

Punitha Krishnaraj

CA Final

★ 5K+

13-Mar-21 19:45