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.
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...
Explained in
- The Forensic Accounting ReportThe defined boundary of the engagement: which entities, accounts, periods, and questions the expert examined. Anything outside the scope is not commented on, a...