Of the two major categories of scope limitations, (1) those caused by client and (2) those caused by conditions beyond the control of either client or auditor, the effect on the auditor's report:
A) is more serious for 1 than for 2.
B) is negligible.
C) is more serious for 2 than for 1.
D) is the same for both.

Question

Quizplus · Accepted Answer

The effect on the auditor's report is the same for both categories of scope limitations, as both can lead to a qualified opinion or a disclaimer of opinion depending on the materiality and pervasiveness of the limitation.

Of the Two Major Categories of Scope Limitations, (1) Those