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Jchanis15 Jchanis15
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A year ago
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

Auditing and Assurance Services


Edition: 17th
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mattyca001mattyca001
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Jchanis15 Author
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Thank you, thank you, thank you!
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Helped a lot
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