Alert to Restrict Flashcards
1
Q
what is the purpose of an alert to restrict in an auditors report?
A
to reduce misunderstanding if taken out of its intended context
-should be presented at the end of the auditors report
2
Q
when is an alert to restrict required?
A
(1) the subject matter is based on criteria that are only suitable or available to a limited number of users; or
(2) when the matters are presented in a by-product report that is not the primary objective of the engagement.
