ASRE 2410 - Review of an Interim Financial Report Performed by the Independent Auditor of the Entity - April 2006
Limitation on ScopeLimitation on Scope
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Limitation on Scope
76 Ordinarily a limitation on scope prevents the auditor from completing the review.
77 When the auditor is unable to complete the review, the auditor shall communicate, in writing, to the appropriate level of management and to those charged with governance the reason why the review cannot be completed, and consider whether it is appropriate to issue a review report.