Scope of Work
Definition
The defined boundary of the engagement: which entities, accounts, periods, and questions the expert examined. Anything outside the scope is not commented on, and the report must say so explicitly.
- Defines
- Entities, accounts, periods and questions examined
- Excluded matters
- Not commented on, and the exclusion is stated explicitly
- Set by
- Engagement letter or instructing party's terms of reference
- Related concept
- Distinct from scope limitation, which is an unplanned restriction
Common questions
Who decides the scope of work for a forensic accounting engagement?+
The instructing party, whether a law firm, company, or court, sets the boundaries through the engagement letter or terms of reference, and the expert works within those boundaries rather than expanding the inquiry on their own initiative.
What happens if evidence relevant to the case turns up outside the defined scope of work?+
The expert typically notes the observation but does not investigate it further without a scope amendment, because doing so exceeds the engagement's authorization and can expose the expert to criticism for exceeding their instructions.
Why does a report need to state explicitly what falls outside the scope of work?+
A reader who is not told what was excluded may assume the expert's silence on a topic means it was checked and found clean, when in fact it was never examined at all. Stating the boundary prevents that misreading.
Related terms
- Expert Opinion
- A conclusion that requires the analyst's professional judgment, for example that a series of transactions was designed to circumvent internal controls. It...
- Factual Finding
- A statement supported directly by identified source documents, such as a specific transaction recorded in a ledger, which the report can prove...
- Investigative Report
- A report addressed to a client, board, or regulator, typically prepared under legal professional privilege. It may include recommendations, attorney work product,...
- Litigation-Support Report
- A report addressed to a court and signed by a named expert, structured to comply with procedural rules of expert evidence such...
- Work-Product Doctrine
- A rule protecting materials prepared by or for an attorney in anticipation of litigation. It is broader than attorney-client privilege and covers...