Auditing standards require the auditor to conduct postaudit reviews of his or her work upon discovery of omitted procedures.

Question

Quizplus · Accepted Answer

Auditing standards require auditors to evaluate the effect of omitted procedures when they are discovered, but they do not specifically mandate conducting postaudit reviews of all work due to such omissions. The auditor must assess whether the omitted procedures are necessary to support the audit opinion and take appropriate action, which may or may not involve a review of all work performed.

Auditing Standards Require the Auditor to Conduct Postaudit Reviews of His