hat are the two general reasons that would lead a practitioner not to issue an unqualified conclusion to an assurance engagement?

Auditing: A Risk Based-Approach to Conducting a Quality Audit
10th Edition
ISBN:9781305080577
Author:Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg
Publisher:Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg
Chapter17: Other Services Provided By Audit Firms
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What are the two general reasons that would lead a practitioner not to issue an unqualified conclusion to an assurance engagement?

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