MCQ 37 If departing from relevant requirement in SA then why perform alternative audit procedure to achieve aim of that requirement..?? I am assuming departing in this question means not fulfilling..

1 answer

Ravi Staff April 9, 2019

Achieving objectives of SA is mandatory for all auditors, unless SA is not applicable. If procedures given in SA are insufficient or inappropriate in any given circumstances, we have to perform alternative procedures.
For example SA 600 says principal auditor should review qualifications of branch auditor only if he is other than CA, but it may happen that communication with branch auditor shows, tough he is a CA, his knowledge is not upto the mark, in such case auditor will have to plan and perform alternative procedures, to achieve objectives of SA 600

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