Which of the Following Is Incorrect Concerning Scope Limitations

question 144

Multiple Choice

Which of the following is incorrect concerning scope limitations?

• A) If client imposed, the auditor should be concerned about the client trying to prevent discovery of a material misstatement.
• B) An unqualified opinion can result if auditors can perform alternative procedures and are satisfied that the information is fairly stated.
• C) The most common circumstance-imposed scope restriction is due to the client changing their auditors.
• D) The most common circumstance-imposed scope limitation is when the auditor is appointed after the balance sheet date.

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Definitions:

Planning Phase

The initial stage in a project or endeavor where strategies are developed and objectives are defined.

Résumé

A document presented by job applicants summarizing their personal information, educational background, and work experience to potential employers.

Reader

An individual who reads or scrutinizes written materials, or a device that interprets printed or digital texts and codes.

Informational Needs

The gap between the information an individual has and the information they require to accomplish a task or satisfy curiosity.