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Dictionary by pitch.dog
Audit, assurance & evidence · Core

Audit scope

Also called: scope of audit

ELI5

The boundaries, period, locations, systems and subject matter included in an audit.

Used in conversation

“Can we trace audit scope from the report back to the source record?”

Pitch context

You will see “Audit scope” in board papers, contracts, policies, risk registers and compliance reports when the discussion reaches audit, assurance & evidence.

Why it matters: In audit, assurance & evidence, a loose definition can change rights, obligations, approval, disclosure or enforceability.

Caution

Meaning, enforceability and required process vary by jurisdiction and agreement; this definition is not legal advice.

When the words have to travel

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Sources & evidence · 5

Direct term-level sources and supporting source families.