inherent limitation means restrictions which are naturally imposed ....i think u r asking is context of audit so i tell in that way..like when we are doing audit , we should check all the transactions but we can not check all the transactions because we have limited time to do the audit (this is inherent limitation to audit) so we check random transection to see that they are accounted for correctly or not then just by checking those transection we assume that all things are properly done and we form the audit opinion ...
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