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Auditing Standard on Review Engagements ASRE 2410 Review of a Financial Report Performed by the Independent Auditor of the Entity (July 2020)
Limitation on Scope (Ref: Para. A47)Limitation on Scope (Ref: Para. A47)
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###### Limitation on Scope (Ref: Para. A47)
1. 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.