The scope of the audit including reference to the pronouncements of the ICAI which the auditor adher...........

Auditing Audit and auditor's report

The scope of the audit including reference to the pronouncements of the ICAI, which the auditor adheres to, generally is communicated to the client in the ____ i) auditor’s report ii) engagement letter iii) representation letter

i) only

Both (i) and (ii)

Both (i) and (iii)

All the above

छोटे Courses बड़े Results

Master Audit and auditor's report

Prepare through Micro-courses

Try Now

Explanation:

Let’s break it down:

- The scope of audit, and reference to ICAI pronouncements, is usually shared up front with the client in the engagement letter. This is the formal agreement—basically the “here’s what we’ll do and how we’ll do it” document.

- The auditor’s report is what gets sent after the audit’s done. It talks about what audit standards were followed, and the scope—but it’s for users of the report, not the client at the start.

- The representation letter is from management to auditor, confirming details—they're not setting scope here, just confirming facts.

Option 1, (i) only: Misses the engagement letter piece.

Option 2, Both (i) and (ii): That’s the one.

Option 3, Both (i) and (iii): The rep letter doesn’t set scope.

Option 4, All the above: Too broad, includes the wrong letter.