Question

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

Answer 1

If the outcomes of other procedure that were used are similar to the omitted procedure by giving relevant evidence.

Step-by-step explanation:

Generally, it is common practice to use the same procedure for a given set of actions to obtain the desired result. This serves as a routine work and the outcome is always the same if the same procedure is followed each time. However, if there exists an alternative method or procedure that will give a similar outcome to the omitted procedure, there is no need to perform the omitted method/procedure.