Final answer:
It is typically more difficult to evaluate the materiality of potential misstatements resulting from a scope limitation than for failure to follow GAAP.
Step-by-step explanation:
When evaluating potential misstatements resulting from a scope limitation and failure to follow Generally Accepted Accounting Principles (GAAP), it can be more difficult to evaluate the materiality of potential misstatements resulting from a scope limitation. It is typically more difficult to evaluate the materiality of potential misstatements resulting from a scope limitation than for failure to follow GAAP.
This is because a scope limitation means that the auditor has not been able to gather all the necessary evidence to evaluate the potential misstatements accurately. On the other hand, failure to follow GAAP refers to a failure to adhere to the accounting principles and guidelines, which can be easier to identify and evaluate.