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The department said that it had brought such spending under better control in the 2010 and 2011 fiscal years, which were outside the scope of the audit.
The scope of the audit – which will cover all faiths – has not been made public, but it is understood that principals in some schools have sat in and observed prayer groups since the announcement.
Perhaps the most crucial choice an auditor makes is an assessment of how risky a client is, to determine the appropriate scope of the audit, said George Benston, who teaches accounting at the Goizueta Business School at Emory University.
After determining the scope of the audit, outside auditors are supposed to focus on three broad areas when dealing with a company as large as WorldCom, according to Professor Benston, starting with an analytic review of a client's draft financial reports.
The auditor must increase the scope of the audit and testing if there are higher risks of material misstatements due to fraud or illegal acts.
Mr Abdullah pulled back from the brink but he will have to show his frustrated followers that the meeting with John Kerry has broadened the scope of the audit to prevent them spilling onto the streets - angry and armed.
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As the scope of this audit did not affect reported effect sizes and overall values of established internal validity, its results do not change the systematic reviews' conclusions.
But Sen. Bill Nelson (D-Fla). indicated that Chao's scope for the audit was too narrow.
audits of its operations and management, but exempted monetary policy from the scope of those audits.
During initial planning for the scope of these audits PwC could have decided to do more rather than less.
"This lack of evidence does not necessarily imply that expenditure was paid incorrectly". Mr Morse's office said he had "limited the scope of his audit opinion" on the regularity of the 2009-10 scheme because of the concerns.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com