Scope is the boundary of the audit. It is one of three main parameters of your audit along with audit objective and methodologies.
The audit scope describes the difference between the universe and what you actually audited so that the the reader is not mislead.
Here is what GAGAS 2024 says about the scope of an audit:
8.10 Scope is the boundary of the audit and is directly tied to the audit objectives. The scope defines the subject matter that the auditors will assess and report on, such as a particular program or aspect of a program, the necessary documents or records, the period of time reviewed, and the locations that will be included.
9.12 Auditors should describe the scope of the work performed and any limitations, including issues that would be relevant to likely users, so that report users can reasonably interpret the findings, conclusions, and recommendations in the report without being misled.
Your objective, scope, and methodology must be included in your audit report and your audit documentation.
Make sure that the scope is narrow enough that you can get your audit completed before your audit has a birthday!
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