If omitted audit procedures cannot be performed,the auditor should extend previous work done and modify the report,if necessary.

Question

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If certain audit procedures cannot be performed, the auditor may need to rely on previous work done or obtain additional evidence through alternative procedures. In such cases, the auditor should modify their report to reflect the limitations of their audit procedures and any reliance on previous work or alternative procedures.

If Omitted Audit Procedures Cannot Be Performed,the Auditor Should Extend