Unformatted text preview: willing to send the confirmations; however, these confirmations should not be considered in the evaluation of the results of the accounts receivable confirmations sent by the auditor. c. If the auditor complies with the controller's request to eliminate six of the accounts from the confirmation tests, the auditor must perform alternative procedures on the six accounts and decide whether or not this omission is significant to the scope of the audit. If the auditor believes that the impact of not confirming these accounts is material, he or she must qualify the scope and opinion paragraphs of the auditor's report to indicate the restriction of scope imposed by the client. If the auditor believes that the impact of omitting the six accounts from testing is highly material, a disclaimer of opinion is appropriate....
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This note was uploaded on 04/11/2010 for the course ACCT 422 taught by Professor Blake during the Spring '10 term at MD University College.
- Spring '10