The range of time or list of divisions in a company included in an audit. The scope of an audit relating to possible illegal activities may be also be affected by materiality, or what period of time or functional areas can be demonstrated to be relevant to the potential legal issue.
Related information about audit scope:
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Audit scope as it relates to an SSAE 16 engagement and the importance of correctly scoping the assessment.
- Lloyd's Coverholder Audit Scope - Tools & Resources - Lloyd's
This scope is to be used as a menu document from which the relevant questions for any audit can be chosen.
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