If the audit scope is restricted in some specific respect,but sufficient appropriate evidence is gathered by performing other procedures,the standard scope paragraph of the report need not be modified.

Question

Quizplus · Accepted Answer

This statement is true according to the International Standards on Auditing (ISA) 700, which states that if the auditor is unable to obtain sufficient appropriate evidence to support an opinion because their audit scope is restricted in some way, they should modify the scope paragraph of the report. However, if the auditor is able to gather sufficient appropriate evidence by performing other procedures, then the standard scope paragraph of the report does not need to be modified.

If the Audit Scope Is Restricted in Some Specific Respect,but