A limitation on the scope of the auditor's work may result from:
A)absence of adequate accounting records.
B)damage to accounting records.
C)lack of access to key personnel.
D)all of the above.

Question

Quizplus · Accepted Answer

All three factors listed (absence of adequate accounting records, damage to accounting records, lack of access to key personnel) can limit the scope of the auditor's work. Without adequate accounting records or access to key personnel, it may be difficult or impossible for the auditor to gather sufficient evidence to support their conclusions. Damage to accounting records can also limit the amount of information available for the auditor to review.

A Limitation on the Scope of the Auditor's Work May