Division 2.6

United Kingdom

Identify if there were any limitation of scope^f1, in particular the ones with affecting the opinion of the independent audit body.

Annotations

f1: Limitation of scope: a limitation on the scope of the auditor's work may sometimes be imposed by the entity (for example, when the terms of the engagement specify that the auditor will not carry out an audit procedure that the auditor believes is necessary). A scope limitation may be imposed by circumstances. It may also arise when, in the opinion of the auditor, the entity's accounting records are inadequate or when the auditor is unable to carry out an audit procedure believed desirable.