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I have been studying my AUD notes and noticed that there is no mention of the scope paragraph in the Audit Report section of the Notes.
Since the scope is referenced in other parts of the Notes, it should still apply. However, it is not located before the opinion paragraph on any of the report forms (unmodified or modified)
Any clarification on this would be greatly appreciated π
3XBEC:75 * 4XREG:82 * 4XFAR:76 * 7XAUD:77
βIt is hard to fail, but it is worse never to have tried to succeed.β Theodore Roosevelt
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