The main objective of an audit id to give true and fair view of a company' state affairs at a given date.
_Generally, when the auditor doesn't receive all information and explanations that hr deems necessary for the completion of the audit limitations of scopr arises.
_The audit can , therefore,not give an objective conclusion of hid analysis with regard to the company' economic status.
_Management may contribute to the auditor's limitations by refusing to render all information required.