Auditors Conclude That the Omission of a Substantive Procedure Considered

Multiple Choice

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

A) the risk of adverse publicity or litigation is low.
B) some financial statement users are currently relying on the auditors' reports.
C) the auditors' opinion was qualified because of a departure from generally accepted accounting principles.
D) the results of other procedures that were applied at the time compensated adequately for the omitted procedure by providing sufficient appropriate evidence.