FINAL ASSESSMENT

The designed audit procedure cannot be applied to a selected item because documentation relating to that item has been lost. What is not an appropriate action?

perform suitable alternative procedures on the selected item where feasible

select a different item randomly from the population to replace the item whose document was lost

treat that item as a misstatement $($in the case of tests of details$)$

treat that item as a deviation from the prescribed control $($in the case of tests of controls$)$