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

question 73

Multiple Choice

The most common case in which conditions beyond the client's and auditor's control cause a scope limitation is an engagement:

• A) where the auditor doesn't have enough staff to satisfactorily audit all of the client's foreign subsidiaries.
• B) agreed upon after the client's balance sheet date.
• C) where the client won't allow the auditor to confirm receivables for fear of offending its customers.
• D) where the client is going through bankruptcy.

---

Definitions:

A-not-B Error

A cognitive error observed in infants, where they repeatedly reach for an object at a previous location (A) where it was found, despite seeing it moved to a new location (B).

Hidden Objects

Items that are not easily observable and require effort to be found, often used in games and psychological tests to assess perception and attention.

Incentive

A reward or stimulus that motivates or encourages an individual to perform an action or exhibit a particular behavior.

Familiar Hiding Place

A location where an individual feels safe and chooses to retreat to, typically known only to them or a select few, often used for comfort or security.