Dillon Is Auditing Byrne Corp

Multiple Choice

Dillon is auditing Byrne Corp., a public company. Byrne recently implemented a new accounting system. As part of the ICFR audit, Dillon discovers that material controls surrounding access to the new software were only partially installed. Dillon should:

A) withdraw from the audit.
B) issue a disclaimer opinion on the ICFR.
C) issue an adverse opinion on the ICFR.
D) depending on the circumstances, the auditor may choose any of the above.