Auditing: A Risk Based-Approach to Conducting a Quality Audit
Auditing: A Risk Based-Approach to Conducting a Quality Audit
10th Edition
ISBN: 9781305080577
Author: Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg
Publisher: South-Western College Pub
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Chapter 15, Problem 57RSCQ
To determine

Introduction:Auditing is referred to as the verification activity that is conducted on- site including examination or inspection of a process to ensure that the requirements are complied with. This process of auditing can be applied to an entire organization, or a specific process or function.

To state: The necessity of an auditor to issue disclaimer of opinion in the case of client imposing scope limitation on the procedures of audit.

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