أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
The auditor is required to refuse the engagement where:
1. A limitation of scope is imposed by management such as that the auditor would be unable to express an opinion on the financial statements
2 The financial reporting framework to be used in the preparation of the statements is unacceptable
3. Management do not agree to their responsibilities (ISA 210)