Which of the following is an example of circumstances that would not limit the audit scope?
A)An inadequacy in the accounting records.
B)The inability to gather sufficient competent evidence.
C)Emphasis of an important matter.
D)The timing of the fieldwork.

Question

Quizplus · Accepted Answer

Emphasis of an important matter does not limit the audit scope but rather focuses attention on a particular area of the financial statements. It is a way to highlight significant events or transactions without restricting the auditor's examination of the financial statements as a whole.

Which of the Following Is an Example of Circumstances That