The most common case in which conditions beyond both the client's and the auditor's control cause a scope limitation is an engagement:
A) agreed upon after the client's balance sheet date.
B) where the auditor doesn't have enough staff to satisfactorily audit all of the client's foreign subsidiaries.
C) where the client is going through bankruptcy.
D) where the client won't allow the auditor to confirm receivables for fear of offending its customers.

Question

Quizplus · Accepted Answer

Engagements agreed upon after the client's balance sheet date often result in scope limitations because the auditor may not be able to observe physical inventories or perform other procedures that should have been done at or before year-end.

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