sir in sa 210 if limitation is imposed by management in initial audit engagement then we do not hv to accept tge audit. I want to ask what type of limitation are those???

Questions › Category: SA-210 › sir in sa 210 if limitation is imposed by management in initial audit engagement then we do not hv to accept tge audit. I want to ask what type of limitation are those???

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Karan asked 6 years ago

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Ravi Staff answered 6 years ago

Limitation on Scope Prior to Audit Engagement Acceptance
If management or those charged with governance impose a limitation on the scope of the auditor‟s work in the terms of a proposed audit engagement such that the auditor believes the limitation will result in the auditor disclaiming an opinion on the financial statements, the auditor shall not accept such a limited engagement as an audit engagement, unless required by law or regulation to do so.

It can be like, not accessing data on company servers, only printouts will be given to auditor. No access to employees for inquiry, only junior staffs will be available for limited time etc