Scope of Audit Assignment
The auditor should consider the following matters in determining the scope of
work:
(a) The relevant statements of accounting standards;
(b) The auditing standards;
(c) The requirements of relevant professional bodies; and
(d) Legislation, regulations and the terms of the audit engagement.
The auditor should note that although the basic principles of auditing are the
same in the public and the private sectors, auditors of public sector often have
wider objectives, additional duties and statutory responsibilities laid down in
legislation, directives or codes of practice of the public sector entities.
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