> For the complete documentation index, see [llms.txt](https://engyon.gitbook.io/engyon/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://engyon.gitbook.io/engyon/en/reference/group-audits/scoping-of-audit-units-group-components.md).
# Scoping of audit units (group components)
On the Scope screen, users can determine for which audit units (group components) group-level audit procedures are performed.
### Determining audit units (group components) for which audit procedures are performed
To determine the overall group-level audit approach, the group auditor must determine the group components for which audit procedures are performed (Standard 600.22).
Determining the group components (audit units) for which audit procedures will be performed (i.e., scoped in on the scope screen) is a matter of professional judgement and depends, among other things, on whether a group component (loosely translated from Standard 600.A51):
* Contains risks that may give rise to material misstatements in the group financial statements;
* Has newly established, acquired or significantly changed entities;
* Contains significant transactions with related parties or outside the normal course of business;
* Shows large fluctuations in the analytical procedures performed at the group level;
* Has substantial and/or by nature unusual assets, liabilities and transactions relative to the group financial statements;
* Contains misstatements or internal control deficiencies identified in previous audits;
* Falls under group-wide central controls;
### Scoping in Engyon
In Engyon, you perform this scoping on the Scope screen. For each financial statement line item, you indicate whether an audit unit is in scope or not. See the [scope](/engyon/en/reference/materiality-and-scope/scope.md) page for more information.
### Setting audit units outside scope
In Engyon, you determine for each financial statement line item for which audit unit it is in scope. You can also scope out audit units as a whole in Engyon:
1. To do this, go to settings and audit units.
2. Click the check mark for the relevant audit unit under within scope. Then click Set outside scope and provide the reason why you want to set the audit unit outside scope and click confirm.
3. Subsequently, the column of the relevant audit unit on the Scope screen is greyed out and it is no longer possible to scope in items under the relevant audit unit.
4. In the same way, you can bring audit units that are out of scope back into scope.
### Working method for scoping non-significant components / group components
The recommended working method regarding scoping of non-significant components is:
1. Import the figures for all entities (both significant and non-significant), thereby maintaining the numerical connection with your audit object;
2. Place the entities of non-significant components into one (or more) audit units;
3. Set the relevant audit unit(s) as a whole outside scope (as described above) or do not scope in the audit unit(s) with non-significant components per financial statement line item on the scope screen. This makes it clear on the scoping screen per financial statement line item which part is in scope and which part is not.
This working method prevents insufficient audit procedures from being planned when there are multiple components that are individually immaterial but collectively material (Standard 600.A128).