[Angela]

About standards auditor’s report, are we still using the title “scope paragraph”? I though now it is management responsibility paragraph and auditor’s responsibility para. However, Becker is still using the term “scope para”

I am so confused about what is a scope paragraph. Is it just auditor’s responsibility paragraph or does it include both mgt and auditor’s responsibility paragraphs?

Thanks!

Audit 92 2013
Far 80 2014
Reg: May 2014

[littlenumberrobot]

@Angela – Score paragraph is still applicable to public entities. Scope is the paragraph where the auditor explains who they are and they did. Similar to the auditor's responsibility paragraph under the clarity standards(for non-public entities)

CA CPA - All because of the journey listed below
-----------------------------------------------------------------------
FAR - 53('10), 8/25/12 79 PASSED!
REG - 66('11), 69('12), 12/06/12 77 PASSED!!
BEC - 58('10), 74('12), 01/05/13 77 PASSED!!!
AUD - 43('11), 66('12), 69('13), 74('13) 7/29/13 85 PASSED!!!!!

(Combinations of Roger, Yaeger, Wiley Book, Wiley TB, & NINJA Notes)

Ethics 90%

[Angela]

@littlenumberrobot

Thank you! Becker never mentioned “scope paragraph” and when it would be applied instead of using auditor's responsibility paragraph.

Audit 92 2013
Far 80 2014
Reg: May 2014

[littlenumberrobot]

@Angela – I don't use Becker but I've read elsewhere on this form, that the Becker materials are to be updated because when they printed them they thought the old standards were being replaced completely, so I can understand why you maybe haven't heard of scope yet.

CA CPA - All because of the journey listed below
-----------------------------------------------------------------------
FAR - 53('10), 8/25/12 79 PASSED!
REG - 66('11), 69('12), 12/06/12 77 PASSED!!
BEC - 58('10), 74('12), 01/05/13 77 PASSED!!!
AUD - 43('11), 66('12), 69('13), 74('13) 7/29/13 85 PASSED!!!!!

(Combinations of Roger, Yaeger, Wiley Book, Wiley TB, & NINJA Notes)

Ethics 90%

[Angela]

@littlenumberrobot

Thanks!

However, scope paragraph is an old term. And I am not sure if Becker is using it correctly.

The question I encountered is from Becker SIM. The question is about true or false. it says that reference to the component auditor should be made in the scope paragraph rather than the intro para. Becker says it is wrong and the reference should be made in the intro para.

I think this is not right, the reference to component auditor (in a group audit) should be made in the auditor's resp para so it would be included in the scope para.

So confused.

Audit 92 2013
Far 80 2014
Reg: May 2014

[littlenumberrobot]

Wow that is confusing especially as component auditors are a part of the clarity standards. Maybe someone else with Becker experience will be able to assist you. I would think that reference be made only in the opinion paragraph! But I would need to see the whole problem.

CA CPA - All because of the journey listed below
-----------------------------------------------------------------------
FAR - 53('10), 8/25/12 79 PASSED!
REG - 66('11), 69('12), 12/06/12 77 PASSED!!
BEC - 58('10), 74('12), 01/05/13 77 PASSED!!!
AUD - 43('11), 66('12), 69('13), 74('13) 7/29/13 85 PASSED!!!!!

(Combinations of Roger, Yaeger, Wiley Book, Wiley TB, & NINJA Notes)

Ethics 90%

[Angela]

Thanks for your help! I really think Becker made a mistake in this question. It is a very very long SIM. I will just pass it. Thx!

Audit 92 2013
Far 80 2014
Reg: May 2014

[Author]

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