A Scope Limitation Sufficient to Preclude an Unqualified Opinion Always

Multiple Choice

A scope limitation sufficient to preclude an unqualified opinion always will result when management:

A) prevents the auditor from reviewing the working papers of the predecessor auditor.
B) engages the auditor after the year-end physical inventory is completed.
C) requests that certain material accounts receivable not be confirmed.
D) refuses to provide a representation letter acknowledging its responsibility for the fair presentation of the financial statements in conformity with GAAP.