Options in black separated by commas.

A qualified report due to a scope limitation is issued when the auditor can neither (perform procedures that he or she considers necessary, perform procedures that he or she considers optional), nor satisfy him or herself by using alternative procedures, usually due to the existence of conditions (beyond the auditors control, beyond the clients control, beyond the clients or the auditors control), but the amount involved in the financial statements (is highly material, is not highly material, is very immaterial). An (important, unimportant) part of the qualified opinion due to a scope limitation is that it results from not accumulating sufficient appropriate audit evidence, either because of the (auditors, clients) request or because of circumstances beyond (anyones, the auditors, the clients) control.

Distinguish between a report qualified due to a GAAP departure and one qualified due to a scope limitation. A report qualified due to a GAAP departure results when the auditor has accumulated sufficient appropriate evidence but has concluded that the financial statements are not correctly stated. The only circumstance in which a qualified opinion for a GAAP departure is appropriate is for material, but not highly material, departures from A qualified report due to a scope limitation is issued when the auditor can neither nor satisfy him or herself by using alternative procedures, usually due to the existence of conditions financial statements but the amount involved in the An part of a qualified opinion due to a scope limitation is that it results from not accumulating sufficient appropriate audit evidence, either because of the request or because of circumstances beyond control