题目内容
（请给出正确答案）
提问人：网友huanguuuu
发布时间：2022-01-07
[主观题]
ISA 705 Modification to the opinion in the independent auditor’s report identifies three p
ossible types of modification. In which of the following circumstances would a disclaimer of opinion be issued？
A、The auditor concludes that the financial statements include misstatements which are material but not pervasive to the financial statements.
B、The auditor concludes that the financial statements include misstatements which are both material and pervasive to the financial statements.
C、The auditor has not been able to obtain sufficient appropriate audit evidence on which to base an opinion but has concluded that the possible effects of any undetected misstatements could be material but not pervasive.
D、The auditor has not been able to obtain sufficient appropriate audit evidence on which to base an opinion and has concluded that the possible effects of any undetected misstatements could be both material and pervasive.
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