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hi
my question is if the audit client is outsourcing or using the work of a service organisation.since the service organisation has no direct contractual relationship with the auditor ,if they refuse or don’t provide access to evidence the auditor requires which is material to the FS of the client.
in this case can the auditor qualify the report on the basis of inability to obtain sufficient appropriate audit evidence?
this question came to my mind because i was thinking the client had no control over the actions of the service organisation.“in this case can the auditor qualify the report on the basis of inability to obtain sufficient appropriate audit evidence?”
Certainly, yes
But the industry of service organisations is so competitive that no such organisation is likely to be so obstructive
It really should be within the contract between the client and the service organisation that full assistance will be given to the client auditor
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