This article does not cite any sources. Please help improve this article by adding citations to reliable sources. Unsourced material may be challenged and removed. Find sources: "Scope limitation" – news · newspapers · books · scholar · JSTOR(September 2013) (Learn how and when to remove this message)
A scope limitation is a restriction on the applicability of an auditor's report that may arise from the inability to obtain sufficient appropriate evidence about a component in the financial statements. When all the audit procedures that are considered necessary, either by circumstances, engagement, or client limitation, the audit is limited in scope.
Auditing standards suggest that when restrictions imposed by the client significantly limit the scope of the engagement the auditor should consider disclaiming the opinion.
Some scope limitations arise for reasons that are beyond the control of the client, such as fire and flood. Alternative procedures can overcome the risk of the auditor's qualified or disclaimer opinion. Simple procedures to provide sufficient evidence would be necessary for the auditor to adhere to US GAAP.
A scopelimitation is a restriction on the applicability of an auditor's report that may arise from the inability to obtain sufficient appropriate evidence...
A statute of limitations, known in civil law systems as a prescriptive period, is a law passed by a legislative body to set the maximum time after an...
A telescopic sight, commonly called a scope informally, is an optical sighting device based on a refracting telescope. It is equipped with some form of...
A scope clause is part of a contract between a major airline and the trade union of its pilots that limits the number and size of aircraft that may be...
ability to rely on the financial statements. A qualified opinion with a scopelimitation of limited significance may also be issued. Further the auditor can...
The Convention on the Limitation Period in the International Sale of Goods (the "Limitation Convention") is a uniform law treaty prepared by the United...
with similar features and limitations. Most prism sights use roof prisms commonly seen in compact binoculars and spotting scopes. The reticle is etched onto...
defended network. As such, the unified kill chain improves over the scopelimitations of the traditional kill chain and the time-agnostic nature of tactics...
emissions into three categories. The Scope 1 category includes the direct emissions from an organization's facilities. Scope 2 includes the emissions from energy...
proxies for more substantial disagreements about good policy. The scope of copyright limitations and exceptions became a subject of societal and political debate...
U.S. Department of State, August 19, 2020. 18 U.S. Code § 3181 - Scope and limitation of chapter Cornell Law School, Legal Information Institute 2021–2022...
lower cost compared to a flexible borescope. Rigid borescopes have the limitation that access to what is to be viewed must be in a straight line. Rigid...
Destructor Releases (CADRe) and one particular style of use is called Scope-based Resource Management (SBRM). This latter term is for the special case...
application as filed and the scope of protection cannot be extended after grant). When examining a request for limitation, "the EPO does not examine whether...
An oscilloscope (informally scope or O-scope) is a type of electronic test instrument that graphically displays varying voltages of one or more signals...
pilot's privileges or limitations pertaining to certain aircraft type. Such qualification requires additional training beyond the scope of the initial license...
compositional freedom from these limitations. Issues with the lenses also made it difficult to photograph animation using the CinemaScope process. Nevertheless,...
three carbon emission scopes. Scope 1 refers to direct carbon emissions. Scope 2 and 3 refer to indirect carbon emissions. Scope 3 emissions are those...
"refers to perception" (being able to see as determined by physical limitations of the eye), and readability "refers to comprehension" (understanding...
knowledge is the branch of philosophy concerned with the nature and scope (limitations) of knowledge. It addresses the questions "What is knowledge?", "How...
CRJ-900 on behalf of America West Airlines. Once US Airways' pilot scopelimitation was relaxed, Mesa transferred the operation of all of Freedom's regional...
The Nigerian Criminal Code is the apex codified law in Nigeria for criminal investigation, trial and punishment of criminals. It is derived from the Nigeria...
1931 convention's scope was broadened considerably by the 1948 Protocol Bringing under International Control Drugs outside the Scope of the Convention...
the right. The importance of the limitation The nature and extent of the limitation The relation between the limitation and its purpose, and Less restrictive...
equipment. Scopelimitations and exclusions were specifically introduced in Article 2(4) a) – j) of the recast Directive. All other EEE was in scope of the...
telecommunications equipment, and other devices. Because of technical limitations of computer systems at the time it was invented, ASCII has just 128 code...
Global Information