{
  "url": "https://openlegislation.uk/eu-regulation-2015-341/annex-II/division-2/division-2.6",
  "json_url": "https://openlegislation.uk/eu-regulation-2015-341/annex-II/division-2/division-2.6.json",
  "legislation": "eur/2015/341",
  "legislation_title": "Commission Implementing Regulation (EU) 2015/341 of 20 February 2015 laying down detailed rules for implementing Regulation (EU) No 223/2014 of the European Parliament and of the Council as regards the models for submission of certain information to the Commission",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2015-341",
  "path": "annex/II/division/2/division/2.6",
  "kind": "division",
  "number": "2.6",
  "heading": null,
  "text": "Identify if there were any limitation of scope, in particular the ones with affecting the opinion of the independent audit body.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2015/341/annex/II/division/2/division/2.6",
    "retrieved_at": "2026-11-01T14:46:49.443566+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}