If an auditor finds any misstatements or deviations in planned procedures: (a) The auditor should consider the

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If an auditor finds any misstatements or deviations in planned procedures: 

(a) The auditor should consider the reason for the misstatement or deviation. 

(b) The auditor should not revise the risk assessment. 

(c) The auditor should not alter any planned procedures. 

(d) The auditor does not have to consider the need to perform further audit procedures.

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Related Book For  answer-question

Auditing A Practical Approach

ISBN: 978-1118849415

2nd Canadian edition

Authors: Fiona Campbell, Robyn Moroney, Jane Hamilton, Valerie Warren

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