The most common case in which conditions beyond the client's and auditor's control cause a scope restriction is an engagement:
A) agreed upon after the client's balance sheet date.
B) where the client won't allow the auditor to confirm receivables for fear of offending its customers.
C) where the auditor doesn't have enough staff to satisfactorily audit all of the client's foreign subsidiaries.
D) where the client is going through Chapter 11 bankruptcy.

Question

Quizplus · Accepted Answer

When an engagement is agreed upon after the client's balance sheet date, it may be too late to perform certain audit procedures, leading to a scope limitation beyond the control of both the client and the auditor.

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