In the bpp answer to part a,it says that if the auditor is prevented from obtaining sufficient app audit evidence to assess whether non compliance has occured.he should express an unmodified opinion or a disclaimer on the basis of inability to obtain suf ap audit evidence. bpp kit pg 320 last 3lines Isnt it wrong to issue an unmodified opinion?
Are you absolutely sure that the words you quote are “unmodified opinion”? That seems MOST unlikely to me. I do not have the BPP kit available so I cannot check it for myself.
If, in fact, you have quoted the text correctly, then it would seem to be one of those unusual rare slips on the part of the BPP proof readers since clearly a modified opinion would be appropriate