Which of the following is incorrect concerning scope limitations?
A) If client imposed the auditor should be concerned about 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.

Question

Quizplus · Accepted Answer

The most common circumstance that leads to scope limitations is when clients try to prevent discovery of a material misstatement or fraud, and the auditor needs to be wary of this. Answer B is true in certain cases where alternative procedures can provide sufficient evidence for the auditor to issue an unqualified opinion. Answer D is not accurate, as auditors are responsible for obtaining sufficient evidence for the period under audit even if appointed after the balance sheet date.

Which of the Following Is Incorrect Concerning Scope Limitations