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Báo cáo 1002 - Yêu cầu Tư vấn pháp lý 0,28 Sau đây là những ví dụ của những hạn chế về phản ứng của cố vấn pháp lý không thể chấp nhận được để kiểm toán viên và thông thường sẽ cho kết quả trong một giới hạn phạm vi: a. Cố vấn pháp lý từ chối cung cấp thông tin theo yêu cầu. Khi cố vấn pháp lý từ chối cung cấp thông tin yêu cầu trong thư yêu cầu pháp lý, các kiểm toán viên nên xem xét vấn đề này như là một giới hạn phạm. | Reporting 1002 - Inquiries of Legal Counsel .28 The following are examples of limitations on legal counsel s responses that are not acceptable to the auditor and that would ordinarily result in a scope limitation a. Legal counsel refuses to furnish the requested information. When legal counsel refuses to furnish the information requested in the legal letter request the auditor should consider this matter as a scope limitation sufficient to preclude an unqualified opinion. b. Legal counsel excludes matters requested. The legal counsel s responses may not address all information requested. The auditor should compare legal counsel s response with the legal letter request and determine whether legal counsel has addressed all the information requested. If legal counsel excluded any of the requested matters the auditor should obtain responses for those matters from legal counsel. If the auditor is unable to obtain all the information needed the auditor should consider this a scope limitation that could be sufficient to preclude an unqualified opinion. c. Legal counsel indicates that certain information is being withheld due to attorney-client privilege. Under the American Bar Association ABA Code of Professional Responsibility legal counsel is required to preserve the confidences and secrets of the client. Legal counsel may disclose confidences to the auditor only with the consent of the client. If the legal letter request is prepared in accordance with AU 337 the auditor should expect that legal counsel would be responsive otherwise the scope of the audit would be restricted. On the other hand explanatory language in the legal letter request or in legal counsel s response emphasizing that management or legal counsel does not intend to waive attorney-client privilege or attorney work-product privilege does not result in a scope limitation. Lack of Sufficient Opinion on the Resolution of a Case .29 The following are examples of the legal counsel s responses that lack .
