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A scope limitation in regard to and audit of internal control over financial reporting (ICFR) occurs when the auditors cannot perform planned procedures to gather sufficient appropriate evidence regarding the design and effectiveness of a client's financial statements cannot perform planned procedures to gather sufficient appropriate evidence regarding the design and effectiveness of a client's internal controls have not been prepaid for audit services, and is unable to collect the associated receivable are able to audit all of a client's accounts without issue Oliver and Millie are discussing the topic of integrated audits for public company clients in the cafeteria one day. Oliver tells Millie that he has heard that an audit firm's opinion on the effectiveness of a client's system of internal control must always match the opinion on the financial statements. How should Millie respond to this? That is absolutely true. It would be counterintuitive and illogical for an audit firm to issue a clean, unmodified opinion on a client's financial statements and not on its system of internal control. That is not the case. It is possible that an auditor could issue an adverse opinion on internal control, but that doesn't guarantee that there are errors or fraud contained in the financial statements, so the financial statements may still be subject to an unmodified audit opinion. I don't believe that's the case. For example, auditors routinely issue an adverse opinion on the client's financial statements and an unmodified opinion on the client's system of internal control. None of these answer choices are correct

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