Mayank SharmaMayank Sharma asked 3 months ago
1 Answers
RaviRavi Staff answered 3 months ago

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