ISA 705

[VIII]

Здравствуйте. Помогите пож. понять и перевести предложение с англ. это из МСА 705 подпункт: отказ от выражения мнения. (Disclaimer of Opinion)

If management refuses to remove the limitation referred to in paragraph 11,
the auditor shall communicate the matter to those charged with governance,
unless all of those charged with governance are involved in managing the
entity, 2 and determine whether it is possible to perform alternative procedures
to obtain sufficient appropriate audit evidence.

ЗС.

[VIII]

А именно, что имеется в виду
unless all of those charged with governance are involved in managing the
entity,

[VIII]

ув. переводчики, подскажите пжст перевод