The scope of an audit is closely related to which component?

The scope of an audit defines the boundaries and focus of the audit process, which directly connects to the audit objectives. Audit objectives outline what the audit aims to achieve, such as evaluating compliance with regulations, assessing the accuracy of documentation, or reviewing the effectiveness of billing practices. By having clearly defined objectives, auditors can determine the specific areas that require examination, the nature of the data to be collected, and how the findings will be analyzed. This ensures that the audit remains targeted and relevant, aligning the scope with the overall goals of the auditing process.

In contrast, audit findings relate to the results of the audit process, while sample selection refers to the methodology for choosing which records or claims to review. Reported claims are the claims submitted for reimbursement and may be part of the data evaluated but do not directly define the audit scope. Each of these elements plays a role in the audit process, but it is the audit objectives that serve as the foundation for determining the scope of the audit.