An auditor is considering whether the omission of a substantive procedure considered necessary at the time of an audit may impair the auditor's present ability to support the previously expressed opinion. The auditor need not apply the omitted procedure if the:

Question

Quizplus · Accepted Answer

Choice "C" is correct. W,hen the auditor concludes that an auditing procedure considered necessary at the time of the audit was omitted, the auditor should assess the importance of the procedure to the present ability to support the previously issued opinion. T,he results of other procedures that were applied may tend to compensate for the one omitted or make its omission less important. C,hoice "A," is incorrect. I,f a procedure has been omitted, the auditor must consider whether other parties may be relying on the financial statements, even if the audit report had limited distribution. C,hoice "B," is incorrect. T,he fact that the previous opinion was qualified does not negate the need to apply the omitted procedure. C,hoice "D," is incorrect. D,elays by client personnel may extend audit work, but do not provide a reason for omitting a procedure.

An Auditor Is Considering Whether the Omission of a Substantive