CAF-8 · Chapter 2 · Question 2 of 10
Management requests the auditor to change the terms of the audit engagement to a limited review because they do not want the auditor testing specific revenue controls. How should the auditor proceed?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: C) Refuse the change as it is an unjustified limitation on scope, and withdraw if management does not permit the original audit to continue.
Explanation
If a proposed change in the terms of the engagement lacks reasonable justification (like intentionally restricting the audit scope to hide issues), the auditor should not agree to it and should withdraw if possible.
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