免費問答

在審計一家公司時，審計師認(rèn)為公司的存貨被夸大了（there is a possibility that inventory is materially overstated.）。但是客戶拒絕允許您充分?jǐn)U大審計范圍。需要出具什么審計意見？ 要根據(jù)存貨高估金額出具保留意見或無法表示意見？? 還是直接出具無法表示意見呢？ ? **如下：During your audit of A Company, you conclude that there is a possibility that inventory is materially overstated. The client refuses to allow you to expand the scope of your audit sufficiently to verify whether the balance is actually misstated.