Glossary›Assurance, audit evidence and working papers›Scope limitation
Glossary term
Cluster A · A35
Tier 1 · differentiator
Scope limitation
Definition
A scope limitation is a restriction on the evidence an assurance provider can obtain. It arises when records do not exist, a site cannot be visited, a supplier will not provide data, or the engagement is restricted by management. If the effect is material, the conclusion is qualified or disclaimed.
On this page
In practice
The distinction that matters is between a limitation imposed by circumstances and one imposed by management. Circumstantial limitations, such as a joint venture partner who will not share data, are common and the practitioner works around them where they can. Management-imposed limitations are treated far more seriously and are usually reported to the audit committee regardless of materiality.
Supplier data refusal in Scope 3 is the recurring circumstantial case. It is generally handled by estimation with disclosure rather than by qualification, provided the estimation method is sound and disclosed.
What the assurer does with it
The practitioner first looks for alternative evidence. Only when no alternative exists does the limitation flow to the conclusion. That is worth knowing, because the entity is often better placed than the assurer to identify an alternative source, and offering one early avoids a qualification.
Sources
1
ASSA 5000 General Requirements for Sustainability Assurance Engagements
AUASB
2
Review status
Review required
Last reviewed
15 September 2026
Editorial pass, unsigned
Reviewer required
Registered company auditor
Next scheduled review
1 July 2027
Part of
Cluster A, Assurance, audit evidence and working papers
47 terms on what an assurance provider tests, what they accept as evidence, and what a preparer has to be able to produce.
Related terms
What a material scope limitation produces
The test a scope limitation prevents you meeting
Where circumstantial limitations most often arise
Related questions
Our suppliers will not give us emissions data. What do we do?
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You estimate, and you disclose that you estimated. Nothing in AASB S2 requires primary supplier data, because the standard works on information that is reasonable and supportable and available without undue cost or effort. Rank suppliers by estimated emissions, engage the top of that list, and leave the tail on a documented spend-based method.
What happens if the assurance provider disagrees with our numbers?
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Disagreement is normally resolved before it reaches the conclusion: the practitioner raises a query, you produce more evidence or adjust the number, and the file moves on. A modified conclusion only arrives if you decline to adjust something material, or if they cannot obtain the evidence they need. The second case is far more common in a first year and is entirely preventable through documentation.
Can we estimate Scope 3 and still pass assurance?
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Yes. Estimates are expected in Scope 3 and are not a problem for assurance in themselves, because what fails is an undocumented estimate. The practitioner tests whether the method is appropriate and disclosed, the inputs are traceable, the application is consistent, and the estimation uncertainty is described honestly.
Other terms in this cluster
Scope limitation