<ul> <li> </li> </ul>
Paragraph 27 form SA 250
27. If the auditor is unable to determine whether non-compliance has occurred because of limitations imposed by the circumstances rather than by management or those charged with governance, the auditor shall evaluate the effect on the auditor’s opinion in accordance with SA 705.
SA 705 means Qualification / Adverse / Disclaimer
Here Qualification and Disclaimer are relevant
sir please also clarify mcq number 208
Please see this link