AICPA Exam CPA-Auditing Topic 3 Question 58 Discussion

Choice 'd' is correct. A scope limitation requires the auditor to disclaim an opinion or withdraw from the engagement, and a material weakness in internal control requires the auditor to issue an adverse opinion.

Neither situation would result in a qualified opinion.

Choice 'a' is incorrect. A scope limitation requires the auditor to disclaim an opinion or withdraw from the engagement.

Choice 'b' is incorrect. A material weakness in internal control requires the auditor to issue an adverse opinion.

Choice 'c' is incorrect. A scope limitation requires the auditor to disclaim an opinion or withdraw from the engagement, and a material weakness in internal control requires the auditor to issue an adverse opinion.

Neither situation would result in a qualified opinion.