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11 December, 12:02

Auditors conclude that the omission of a substantive procedure considered necessary at the time of the examination may impair their present ability to support the previously-expressed opinion. Auditors need not try to perform the omitted procedure if

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  1. 11 December, 12:19
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    If the outcomes of other procedure that were used are similar to the omitted procedure by giving relevant evidence.

    Explanation:

    Generally, it is common practice to use the same procedure for a given set of actions to obtain the desired result. This serves as a routine work and the outcome is always the same if the same procedure is followed each time. However, if there exists an alternative method or procedure that will give a similar outcome to the omitted procedure, there is no need to perform the omitted method/procedure.
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