Expand description
Audit scope model (ISA 220 / ISA 300 planning).
An AuditScope defines the boundaries of an audit engagement:
which entity is in scope, which financial statement areas are covered,
and what the applicable materiality threshold is.
Each scope record links to an AuditEngagement and is referenced
by CombinedRiskAssessment records to indicate the planning boundary.
Structsยง
- Audit
Scope - Minimal audit scope record describing what the engagement covers.