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Disclaimers of opinion and presentation of an adverse opinion are also still available as options.
Statements on Auditing Standards (SAS) provide certain situations where a disclaimer of opinion may be appropriate:
A disclaimer of opinion differs substantially from the rest of the auditor's reports because it provides very little information regarding the audit itself, and includes an explanatory paragraph stating the reasons for the disclaimer.
The following is a draft of the three main paragraphs of a disclaimer of opinion because of inadequate accounting records of an auditee, which is considered a significant scope of limitation:
First, the report should carry a suitable title, so that its form is readily ascertainable; for instance, 'Independent auditors' report to the members of XYZ plc - unqualified opinion', or 'Independent auditors'report to the members of XYZ plc - total disclaimer of opinion'.
The disclaimer of opinion report can be traced back to 1949, when the Statement on Auditing Procedure No. 23: Recommendation Made To Clarify Accountant's Representations When Opinion Is Not Expressed was published in order to provide guidance to auditors in presenting a disclaimer.
