audit scope

The environment supporting user organization's processes is the SAS 70 audit scope.

Correct portrayal means describing accurately the audit scope and methodology, and presenting findings and conclusions in a manner consistent with the scope of audit work.

Neoforma said in the statement that it was "not aware of any disagreement" with Deloitte over "accounting principles or practices, financial statement disclosure or auditing scope or procedure."

In order to be comprehensive, the audit procedures should cover the audit scope, frequency, and methodologies, as well as the responsibilities and requirements for conducting audits and reporting results.

Neither the law nor the proposed regulations provide guidance on what will be considered an acceptable audit scope or process, preferring to allow companies the flexibility meeting the requirement in a manner that is responsive to their own individual business and supply chain.