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I’ve seen references in the bpp textbook regarding purpose, nature and scope of an audit.
Would you know what the difference is between them?
Purpose is to provide (limited) assurance on truth and fairness
Nature is the independent examination of and expression of opinion on the financial statements of an entity
Scope is the extend of the above independent examination – not normally possible to think about 100% check so limited to sampling. Scope also refers to the focus of the audit where matters like consultancy is peripheral to the audit