The auditor carries out his work by obtaining audit evidence through performance of audit procedures. However, there are practical and legal…

Example of practical limitation on ability of auditor to obtain audit evidence An auditor does not test all transactions and balances. He forms his opinion only by testing samples. It is an example of practical limitation on auditor's ability to obtain audit evidence. Example of legal limitation on ability of auditor to obtain audit evidence Management may not provide complete information as requested by auditor. There is no way by which auditor can force management to provide complete information as may be requested by auditor. In case he is not provided with required information, he can only report. It is an example of legal limitation on auditor's ability to obtain audit evidence.