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1.

The auditor must first find out why the management is not cooperative and then The
auditor must ask management be cooperative. After knowing the causes of the auditee's
rejection, the auditor can arrange the next step whether to stick with the inspection plan
as before or discuss it with the highest authority in the company.
2. In my opinion If it is concluded that the impact of misstatements detected is material but
not pervasive, the opinions issued are reasonable with exceptions or the auditor can gives
disclaimer of opinion means That is an opinion given when the scope of the audit is
limited, so that the auditor does not carry out an audit in accordance with the auditing
standards set by IAI. Making the report the auditor must provide an explanation of the
limitations of the scope by the client which resulted in the auditor not giving an opinion.
Opinion is given because the auditor cannot believe whether the financial statements are
true or false. This happens because the auditor cannot obtain the evidence needed to
conclude and state whether the report has been presented correctly or incorrectly.

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