1 Answers
From SA 210
Limitation on Scope Prior to Audit Engagement Acceptance
If management or those charged with governance impose a limitation on the scope of the auditor‟s work in the terms of a proposed audit engagement such that the auditor believes the “limitation will result in the auditor disclaiming an opinion“ on the financial statements, the auditor shall not accept such a limited engagement as an audit engagement, unless required by law or regulation to do so.
From above, Yes i agree if resulting is disclaimer then he should not accept and if result is qualified he can accept and qualify in future, should inform management about consequences while accepting