Fraud and forensic examinations often have scope limitations$.$ These serve to

Question $8$ options:

A$)$

Establish that any and all pertinent data will be made available to examiners

B$)$

Focus and shape the examination while permitting a deep dive into the details under examination

C$)$

Eliminate the need to do a complex targeted risk$-$assessment

D$)$

Develop a reasonable expectation upon which deviations can be accurately and effectively identified