The most common case in which conditions beyond the client's and auditor's control cause a scope restriction in an engagement is when the
A) auditor is not appointed until after the client's year-end.
B) client won't allow the auditor to confirm receivables for fear of offending its customers.
C) auditor doesn't have enough staff to satisfactorily audit all of the client's foreign subsidiaries.
D) client is going through Chapter 11 bankruptcy.

Question

Quizplus · Accepted Answer

When an auditor is appointed after the client's year-end, certain auditing procedures that should ideally be performed at or before year-end (such as observing inventory counts) cannot be carried out, leading to a scope restriction that is beyond the control of both the client and the auditor.

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