You work for a company with operations in 15 locations around the globe and are assigned to conduct an audit of service contracts (contracts for janitorial services, watercooler services, copy and office equipment maintenance, debt collection, etc.). Which of the following is an example of a potential scope limitation for this engagement?

a. For each type of service, you select the provider who received the largest total payments in the last 12 months and review the contract and test the payments.

b. You exclude locations in Asia and Europe because of restrictions on travel budgets.

c. You review all contracts and, based on this review, decide to further test only those involving payments of more than $10,000 per year.

d. You randomly select 10 contracts to test to see if management periodically reviews contractor performance against the measure specified in the contract.

e. You select three of the locations to visit and test all services contracts at these three locations.