The primary objective of gathering sufficient and appropriate audit evidence is to support the auditors' opinion and verify management's assertions concerning the accuracy of the financial statements. Audit evidence is also useful in scoping the audit work. Scoping means determining the amount of audit works needed as well as the focus of the audit areas based on the information provided by the preliminary risk assessment processes performed by the auditors.

In your opinion, why do you think the auditors need to scope or limit their audit works? What benefits do you perceive both for the auditors as well as for the audit client? Do you think time and resource constraints have to do with it? Explain.