Which of These Would Not Be Considered a Scope Limitation

question 30

Multiple Choice

Which of these would not be considered a scope limitation?

• A) The client would not permit confirmation of receivables with their best customers for fear of annoying the customers.
• B) Access to the board of directors meetings was limited to those meetings taking place before the balance sheet date.
• C) The auditor is appointed to the engagement too late to observe the client's counting of the inventory.
• D) The auditor is forced to call upon an outside expert to properly value antiques that are held in the client's vault as investments.

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Definitions:

Assignee

A person or organization that receives rights or interests from another party, referred to as the assignor.

Draft

A preliminary version of a document or plan that is subject to revision or editing.

Drawer

The person who writes or issues a check or draft instructing the bank to pay a specified sum to the named beneficiary.

Drawee

The party on whom a check, draft, or bill of exchange is drawn and who is ordered to pay the specified amount.