A Scope Limitation in Regards to and Audit of Internal

Multiple Choice

A scope limitation in regards to and audit of internal control over financial reporting (ICFR) occurs when the auditors_______.

A) are able to audit all of a client's accounts without issue
B) cannot perform planned procedures to gather sufficient appropriate evidence regarding the design and effectiveness of a client's internal controls
C) cannot perform planned procedures to gather sufficient appropriate evidence regarding the design and effectiveness of a client's financial statements
D) have not been prepaid for audit services, and is unable to collect the associated receivable