Final answer:
If a necessary audit procedure has been omitted, auditors should first identify whether individuals are currently relying on the client's financial statements and auditors' reports.
Step-by-step explanation:
If a necessary audit procedure has been omitted, auditors should first identify whether individuals are currently relying on the client's financial statements and auditors' reports. This is because the omission of a necessary audit procedure could impact the accuracy and reliability of the financial statements. By identifying whether individuals are relying on the financial statements, auditors can assess the potential impact of the omitted procedure on these users.