Scope Limitation

  • Creator
    Topic
  • #226418

    This forum is restricted to members of the associated course(s).

    This forum is restricted to members of the associated course(s).

    Shoaib Ahmed
    Participant

    Internal auditor should report to board if the scope limitation is imposed. Whether internal auditor should also decline that engagement before communicating to board?

Viewing 3 replies - 1 through 3 (of 3 total)
  • Author
    Replies
  • #226441

    This forum is restricted to members of the associated course(s).

    Brian Hock
    HOCK international

    No, they do not need to decline the engagement. They may perform all of the engagement that is able to be performed, but will need to communicate what area(s) of the audit they were not able to perform because of the scope limitation. 

    #226445

    This forum is restricted to members of the associated course(s).

    Shoaib Ahmed
    Participant

    So in other words, the areas in which scope limitations have been imposed should not be performed (declined) while the rest of the areas should be performed and communicate to board regarding the scope limitation.

    #226463

    This forum is restricted to members of the associated course(s).

    Brian Hock
    HOCK international

    Correct. They cannot perform the areas that have the scope limitations, but they can perform the parts of the engagement without the scope limitations.

Viewing 3 replies - 1 through 3 (of 3 total)

This forum is restricted to members of the associated course(s).

  • You must be logged in to reply to this topic.