Disclaimer of opinion
Also known as: Scope limitation (primary cause), Non-opinion report
A disclaimer of opinion is a statement issued by an auditor when they are unable to express an opinion on the subject matter being audited. This occurs when there is a significant lack of evidence or severe limitations on the audit scope that prevent the practitioner from reaching a conclusion. It indicates that the auditor cannot determine whether the controls, financial statements, or security measures are effective or fair.
In practice
A practitioner issues this if a client refuses to provide critical system logs or access to key personnel, making it impossible to verify compliance with specific regulatory requirements.