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CA/Audit Statements: Difference between revisions
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* Disclaimer of opinion (when conditions are most severe), stating that the auditor is unable to form any opinion due to the nature of the scope limitation. | * Disclaimer of opinion (when conditions are most severe), stating that the auditor is unable to form any opinion due to the nature of the scope limitation. | ||
If the potential threat of a scope limitation is primarily due | If the potential threat of a scope limitation is primarily due to an auditor not being able to travel to perform necessary testing, as with the Coronavirus, there are potential remedies for the auditor to consider, including, but not limited to: | ||
* Using the work of another auditor, whereby the lead auditor verifies the independence, qualifications and technical competency of another firm that can do a portion of the work, and the lead auditor directs the work, plans, supervises and reviews the other auditor’s work, taking ultimate responsibility. In this case, no mention of the other firm is made in the report as the lead auditor is taking responsibility for the other firm’s work. | * Using the work of another auditor, whereby the lead auditor verifies the independence, qualifications and technical competency of another firm that can do a portion of the work, and the lead auditor directs the work, plans, supervises and reviews the other auditor’s work, taking ultimate responsibility. In this case, no mention of the other firm is made in the report as the lead auditor is taking responsibility for the other firm’s work. | ||
* Using technology to observe physical controls and underlying documents/artifacts via remote means, such as video. In this case, the auditor must ensure the authenticity, integrity, security and confidentiality of the transmission. | * Using technology to observe physical controls and underlying documents/artifacts via remote means, such as video. In this case, the auditor must ensure the authenticity, integrity, security and confidentiality of the transmission. | ||