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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › Is it necessary to resign?
Hello dear tutor..
I hope that you are well…
There may be 2 reasons which may cause limitation on otbaining sufficient appropriate evidences :
1-management imposed limitation
2-Problems in data capturing system(eg:loss of data because of failure in computer system)
Q:the auditor should resign in the first situation…but is it necessary to resign in the second situation?
Or better to ask you:
should auditor resign when the opinion is modified for any reason?
Thank you….
‘… but is it necessary to resign in the second situation? (2-Problems in data capturing system(eg:loss of data because of failure in computer system))
No, it’s not necessary to resign in that situation. That would imply that every time a client faced a data retrieval issue the auditors would resign.
Er, no!
‘Or better to ask you:
should auditor resign when the opinion is modified for any reason?’
Absolutely not! Imagine the repercussions if we had resigning auditors every time there’s a modification to the audit opinion!
No, not a practical proposition
Thank you very much
You’re welcome
