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

Question

Quizplus · Accepted Answer

All of the above limitations can result in a scope limitation for the auditor's work. Damage to accounting records can make it difficult or impossible for the auditor to verify the accuracy and completeness of financial statements. Lack of access to key personnel can prevent the auditor from obtaining important information or documentation necessary to perform their audit. Absence of adequate accounting records can make it difficult for the auditor to determine if the financial statements are presented fairly and in accordance with accounting standards.

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