Final answer:
When a client restricts the scope of an audit, auditors may issue a disclaimer of opinion, not necessarily an adverse opinion. An adverse opinion is only issued in cases of material and pervasive misstatements. The statement that auditors should issue an adverse opinion if the scope is restricted is false.
Step-by-step explanation:
When the scope of an audit is restricted by the client, the response from the auditors is not necessarily to issue an adverse opinion. Instead, audit opinions can vary based on the situation. If the scope limitation is substantial enough that the auditors cannot obtain sufficient appropriate audit evidence, they may decide to issue a disclaimer of opinion, indicating that they are unable to express an opinion on the financial statements.
Only when the auditors conclude that there has been a material misstatement in the financial statements, and this misstatement is pervasive to the financial statements, would an adverse opinion be appropriate. To answer the student's question, the statement that when the scope of the audit is restricted by the client, the auditors should issue an adverse opinion is false.