Chapter 15, Problem 57RSCQ

To determine

Introduction:Auditing is referred to as the verification activity that is conducted on- site including examination or inspection of a process to ensure that the requirements are complied with. This process of auditing can be applied to an entire organization, or a specific process or function.

To state: The necessity of an auditor to issue disclaimer of opinion in the case of client imposing scope limitation on the procedures of audit.