00:01
In this question, you've given us two situations.
00:04
Let's look at situation one.
00:07
The accounting firm was engaged to perform an audit of the financial statements of pam mentor incorporated.
00:16
Pan mentor senior managers refused to give the auditor's information that they needed for accounts receivable.
00:27
As a result, we were not able to confirm the auditor's information that they needed for accounts receivable.
00:32
The accounts receivable balance.
00:38
However, they did not incur any problems during the audit.
00:46
What type of audit report should be issued here? the type of audit report is the disclaimer of adverse opinion.
01:03
This is because the auditor has not been able to obtain sufficient appropriate audit evidence.
01:09
And that's what this disclaimer is saying.
01:12
There's saying, while there were no problems, we have to disclaim that we weren't able to collect the appropriate evidence...