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Ashish PatelAshish Patel asked 1 year ago
1 Answers
RaviRavi Staff answered 1 year ago

SAs generally prescribes most important and relevant audit procedures for example — Physical Verification For Existence of Inventory, If circumstances change then you have to apply Other Audit Procedures also, for example if date of counting is other than year end (31st March) So we can conclude that  other audit procedures are applied if there are certain circumstances or evidence obtained from main procedures is not sufficient & appropriate.
alternative audit procedures are applied when we are not able to apply main audit procedures, for example when its impractical to attend physical verification. 

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