The scope of the engagement depends upon all of the following considerations except the
A) presentation of the client's accounting information.
B) use and importance of IT to the client's activities and ICFR.
C) ability to use audit evidence performed by the client's internal auditors.
D) timing of the client's fiscal year-end.

Question

Quizplus · Accepted Answer

The timing of the client's fiscal year-end may be a consideration in determining the audit timeline, but it does not impact the scope of the engagement. The presentation of the client's accounting information, the use and importance of IT, and the ability to use audit evidence performed by internal auditors are all factors that can affect the scope of the audit engagement.

The Scope of the Engagement Depends Upon All of the Following