If holmes did not audit the financial statements, then the type of opinion that should be expressed is Disclaimer of opinion because Holmes did not audit the financial statements.
A disclaimer is an assertion that denies legal obligation. they are extremely beneficial for organizations to noticeably reduce, and in some instances, get rid of felony danger. basically, except a few corporations provide those warnings or statements, they will be accountable for harm suffered.
The first records of disclaimer come from the 1400s. it is borrowed without delay from the Anglo-French word disclaimer. Disclaimer is the noun shape of the verb disclaim, which in its most well-known sense approach is “to disavow” or “to disown.” It uses the prefix dis- to signify a reversal or negation.
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