QuestionQ147

Legal, Risk and Compliance

An audit scope statement establishes the limits and outcomes of an audit.

Which of the following would NOT be included in an audit scope statement?

  • A Reports
  • B Certification
  • C Billing
  • D Exclusions
Explanation

An audit scope defines the audit’s extent and boundaries, such as the locations, organizational units, activities, processes, time period, and exclusions that are covered. Billing concerns the commercial administration of the engagement rather than the audit’s scope.

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