An audit scope statement defines the limits and outcomes from an audit. Which of the following would NOT be included as part of an audit scope statement?

The correct answer is C. Billing. Billing for an audit, or other cost-related items, would not be part of an audit scope statement and would instead be handled prior to the actual audit as part of the contract between the organization Reports, exclusions to the scope of the audit, and required certifications on…

Submitted by fatima_kr· Apr 18, 2026Legal, Risk and Compliance

Question

Options

AReports
BCertification
CBilling
DExclusions

How the community answered

(20 responses)

A
5% (1)
C
90% (18)
D
5% (1)

Explanation

Billing for an audit, or other cost-related items, would not be part of an audit scope statement and would instead be handled prior to the actual audit as part of the contract between the organization Reports, exclusions to the scope of the audit, and required certifications on behalf of the systems or auditors are all crucial elements of an audit scope statement.

Topics

#Audit scope#Compliance audits#Audit planning#Governance

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