Khi đó là giới hạn trên phạm vi làm việc của kiểm toán viên yêu cầu thể hiện một quan điểm có đủ điều kiện hoặc từ chối một ý kiến , báo cáo của kiểm toán viên mô tả các hạn chế và chỉ ra các điều chỉnh có thể các báo cáo tài chính mà có thể đã được xác định là cần thiết đã giới hạn không tồn tại | When there is a limitation on the scope of the auditor s work that requires expression of a qualified opinion or a disclaimer of opinion the auditor s report should describe the limitation and indicate the possible adjustments to the financial statements that might have been determined to be necessary had the limitation not existed. Gathering information The purpose of gathering information through an in-depth analysis of completed analysis of the Quality Assurance questionnaires by the reviewers is to enable them to i form an opinion on the quality of work that has been done on site by the audit team ii Identify the underlying reasons for unsatisfactory performance iii See whether the reasons are not inherent in the SAI or iv Fix responsibility for any adverse situation. Besides the Quality Assurance questionnaires various other types of information may be required for example a The total number of assignment under the responsibility of the SAI categorized under Ministries Departments Statutory Corporations Local authorities Donor-funded projects etc b The total number of completed audit files under each category and their availability or c Whether files identified for review and classified under the same category . Local Authorities emanate from different audit managers to ensure uniformity in approach. As mentioned earlier various methods are available for gathering information namely Interview Focus group Document Review Survey or Physical Observation. For QAR of individual files the documentation of audit evidence in the file or generated by the audit is the main method of gathering information. The audit file should document all of the evidence necessary to support the audit report issued. Selection of the appropriate audits The main method of conducting Quality Assurance Review at the financial audit level is through the scrutiny of files containing the working papers. As such it is advisable to have a representative mix of audits covering .
