An Auditor Concludes That a Substantive Auditing Procedure Considered Necessary

Multiple Choice

An auditor concludes that a substantive auditing procedure considered necessary during the prior period's audit was omitted. Which of the following factors would most likely cause the auditor promptly to apply the omitted procedure?

A) There are no alternative procedures available to provide the same evidence as the omitted procedure.
B) The omission of the procedure impairs the auditor's present ability to support the previously expressed opinion.
C) The source documents needed to perform the omitted procedure are still available.
D) The auditor's opinion on the prior period's financial statements was unqualified.