Refusal of certification of accounts

[bouhamidi yacine]

Hello everyone;

I ask myself a question which may be obvious: in case of refusal to certify the accounts of a subsidiary by the auditor, there is necessarily refusal to certify the consolidated accounts?
Spontaneously I will answer yes but impossible to be on so far.
Thank you all in advance and good day

 

[kirby]

In the US, the auditor could issue a "qualified" opinion and state why the opinion was not "unqualified" (without qualification)

 

[b03liberty]

Hello everyone;

I ask myself a question which may be obvious: in case of refusal to certify the accounts of a subsidiary by the auditor, there is necessarily refusal to certify the consolidated accounts?
Spontaneously I will answer yes but impossible to be on so far.
Thank you all in advance and good day

Yes, just as Kirby stated, the auditor could issue a
"qualified" opinion and state why the
opinion was not "unqualified" especially if it a Materialize reason.