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Define a Scope Limitation and Distinguish Between Client-Imposed and Circumstance-Imposed

question 67

Essay

Define a scope limitation and distinguish between client-imposed and circumstance-imposed scope limitations. What reporting options are available to auditors when scope limitations are encountered during the engagement?


Definitions:

General Will

A concept in political philosophy referring to what is in the best interest of the public or society as a whole, famously discussed by Rousseau.

Positive Freedom

The possession of the power and resources to fulfill one's own potential, as opposed to merely being free from restraint.

Determinism

The philosophical idea that all events, including moral choices, are completely determined by previously existing causes.

Human Actions

Behaviors or activities initiated by humans, often considered within the context of morality, intentionality, and free will.

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