As per The Company Secretaries Auditing Standard (CSAS-3), how the auditor should deal, if, after accepting the audit engagement, the appointing authority imposes a limitation on the scope of the audit.

If, after accepting the Audit Engagement, the Appointing Authority imposes a limitation on the scope of the audit which, in the opinion of the Auditor, is likely to result in the need to express a modified opinion or to disclaim an opinion, the Auditor shall request the Appointing Authority to remove the limitation. If the Appointing Authority refuses or fails to remove the limitation, the Auditor shall communicate the matter to the Management and determine whether it is possible to perform alternative procedure to obtain sufficient and appropriate Audit Evidence. If the Auditor is unable to obtain sufficient and appropriate Audit Evidence, the Auditor shall determine the implications as follows: a. If the Auditor concludes that the possible effects of unavailable Audit Evidence could be nonmaterial, the Auditor shall modify the opinion; or b. If the Auditor concludes that the possible effects of unavailable Audit Evidence could be material, the Auditor shall express disclaimer of opinion.