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ATL is primarily a wholesaler of food to the catering trade but it also runs three cash and carry outlets, which are open to the public. $1.2 million of the recorded revenue of $9.4 million comprises cash sales. There is no system of control over these sales that the auditor could rely on and no satisfactory audit procedure that could be used to confirm that all cash sales were properly recorded. Which of the following audit opinions should be given? A. An unmodified opinion. B. An 'except for' qualification. C. A disclaimer of opinion. D. An unmodified opinion including an emphasis of matter paragraph regarding the lack of evidence over cash sales. |