Which of the following scope limitations is caused by a circumstance relating to the nature or timing of the auditor's work?
a. Management prevents the auditor from observing the counting of physical inventory.
b. The accounting records of a significant component of the entity have been seized indefinitely by governmental authorities.
c. An auditor is engaged in the middle of the fiscal year and is unable to observe the beginning inventory or perform alternative procedures.
d. Management prevents the auditor from requesting external confirmation of specific account balances.
Answer: c. An auditor is engaged in the middle of the fiscal year and is unable to observe the beginning inventory or perform alternative procedures.
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