CFC EQT Auditoria E Perícia Practice Questions - CFC Exame De Qualificação Técnica - Auditoria E Perícia (CNAI E CNPC) Exam

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Under NBC TA 210 (R1) (Concordância com os Termos do Trabalho de Auditoria), what must the independent auditor do if management imposes a scope limitation prior to engagement acceptance such that the auditor believes the limitation will result in a disclaimer of opinion?

Convert the engagement into a judicial forensic accounting investigation (Perícia Judicial) under NBC TP 01. Accept the engagement and immediately issue an adverse opinion with an Emphasis of Matter paragraph. The auditor shall not accept such a limited engagement as an audit engagement, unless required by law or regulation to do so. Accept the engagement provided management agrees to triple the agreed audit fees and waive liability.

Correct Answer:

The auditor shall not accept such a limited engagement as an audit engagement, unless required by law or regulation to do so.

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