Certified Government Auditing Professional (CGAP) Practice Exam

Which of the following factors should not significantly influence the scope of a performance audit?

1. Reporting date.

2. The audit universe.

3. Personal conflicts between auditors and clients.

4. Use of sampling.

The correct answer is: Personal conflicts between auditors and clients.

In the context of performance audits, the scope is influenced by a variety of factors to ensure thorough and unbiased assessments. Personal conflicts between auditors and clients should be minimized and managed, but they do not inherently dictate the audit's scope. Rather, ethical guidelines and professional standards emphasize that conflicts of interest should be disclosed and addressed to maintain objectivity and independence, but they should not define the extent or boundaries of what the audit will cover. On the other hand, factors like the reporting date, the audit universe, and the use of sampling are legitimate considerations that can impact the audit’s planning and execution. The reporting date helps set timelines and deadlines for when results need to be delivered, while the audit universe outlines the total population from which samples may need to be drawn or parameters for evaluating performance. The use of sampling is also crucial, as it affects how comprehensive the audit conclusions can be, given resource constraints. Thus, while personal conflicts should be acknowledged and managed, they should not play a significant role in determining the audit's scope.