Which of the following auditors would need to issue a disclaimer of opinion? Select ALL that apply.
Miguel - Unable to conduct a full audit due to the client's refusal to provide access to the company's financial records.
Abe - Has limited time to complete an audit, so performs a brief check of each department
India - Has noticed that the company she is auditing has adopted a new set of accounting rules unusually early.
Sean - Discovers during an audit that the company has overstated the value of its assets.
Submit