Which of the following is incorrect concerning scope limitations?
A) If client imposed, the auditor should be concerned about the client trying to prevent discovery of a material misstatement.
B) An unqualified opinion can result if auditors can perform alternative procedures and are satisfied that the information is fairly stated.
C) The most common circumstance-imposed scope restriction is due to the client changing their auditors.
D) The most common circumstance-imposed scope limitation is when the auditor is appointed after the balance sheet date.

Question

Quizplus · Accepted Answer

The statement that the most common circumstance-imposed scope restriction is due to the client changing their auditors is incorrect. The most common circumstance-imposed scope restriction is due to limitations imposed by the client, such as restricted access to certain records or areas of the organization. The client changing auditors would be an example of a situation-imposed scope limitation.

Which of the Following Is Incorrect Concerning Scope Limitations