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The most common case in which conditions beyond the client's and auditor's control cause a scope ...

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The most common case in which conditions beyond the client's and auditor's control cause a scope ...

The most common case in which conditions beyond the client's and auditor's control cause a scope restriction in an engagement is when the

▸ auditor is not appointed until after the client's year-end.

▸ client won't allow the auditor to confirm receivables for fear of offending its customers.

▸ auditor doesn't have enough staff to satisfactorily audit all of the client's foreign subsidiaries.

▸ client is going through Chapter 11 bankruptcy.

Textbook

Auditing and Assurance Services

Edition: 17^th

Authors: Arens, Elder, Beasley, Hogan

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Jchanis15 Author

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Thanks for your help!!

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Brilliant ツ

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