scope limitation

scope limitation
A restriction on the performance of an audit. The term is usually used in the context of external auditing, when restrictions on *audit evidence that originate from circumstances or from the behavior of an *auditee prevent the auditor from offering an *unqualified opinion on *financial statements under audit. *Disclaimers are common in such circumstances.

Auditor's dictionary. 2014.

Игры ⚽ Поможем сделать НИР

Look at other dictionaries:

  • limitation of scope — See *scope limitation …   Auditor's dictionary

  • limitation of liability — Where one person is potentially liable to another as a result of negligence, contractual duties or otherwise, but wishes to limit his exposure for commercial reasons, he can agree with the other person that his potential liability or some element …   Law dictionary

  • limitation — [lim΄i tā′shən] n. [ME limitacioun < OFr limitacion < L limitatio] 1. a limiting or being limited 2. something that limits, as some factor in makeup which restricts the scope of a person s activity or accomplishment; qualification 3. Law a… …   English World dictionary

  • Limitation and revocation procedures before the European Patent Office — In European patent law, the limitation and revocation procedures before the European Patent Office (EPO) are post grant, ex parte , OJ 2007, Special edition 4/2007, page 116, item 1. ] administrative [ EPO web site,… …   Wikipedia

  • limitation of scope — See: except for …   Accounting dictionary

  • Online Copyright Infringement Liability Limitation Act — OCILLA redirects here. For the town in Georgia, United States, see Ocilla, Georgia. Online Copyright Infringement Liability Limitation Act Full title To amend title 17, United States Code, to implement the World Intellectual Property Organization …   Wikipedia

  • territorial limitation — A charter limitation in reference to the territorial scope of the operations of the corporation. 36 Am J2d For Corp § 87. A limit upon the exercise of judicial power. Lynde v Winnebaco County (US) 16 Wall 6, 21 L Ed 272. Limitation of… …   Ballentine's law dictionary

  • Auditor's report — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • Information technology audit process — Information technology audit process:Generally Accepted Auditing Standards (GAAS)In 1947, the American Institute of Certified Public Accountants (AICPA) adopted GAAS to establish standards for audits. The standards cover the following three… …   Wikipedia

  • Microsoft Open Specification Promise — The Microsoft Open Specification Promise (or OSP), is a promise by Microsoft, published in September 2006, to not assert legal rights over certain Microsoft patents on implementations of an included list of technologies.[1] The OSP is an example… …   Wikipedia

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”