The most common case in which conditions beyond the client's and the auditor's control cause a scope limitation is an engagement agreed upon after the client's balance sheet date.

Question

Quizplus · Accepted Answer

When an engagement is agreed upon after the client's balance sheet date, it may not be possible for the auditor to access all the necessary information and perform all the required procedures. This is considered a scope limitation that is beyond the control of both the client and the auditor.

The Most Common Case in Which Conditions Beyond the Client's