Statements of Position



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This proposed Statement provides guidance on the considerations and procedures to be applied by an auditor who, subsequent to the date of his report on audited financial statements, concludes that one or more auditing procedures considered necessary in the circumstances were omitted from his examination of the financial statements. If the auditor concludes that the ommission materially affects his present ability to support his opinion, the proposed SAS would require that the auditor promptly undertake to apply the omitted procedure or alternative procedures that would provide a satisfactory basis for his opinion.

Publication Date


Relational Format



Disclosure in accounting


Accounting | Taxation


Originally published by: American Institute of Certified Public Accountants; Copyright and permission to reprint held by: American Institute of Certified Public Accountants.

Proposed statement on auditing standards : consideration of omitted procedures after the report date ;Consideration of omitted procedures after the report date; Exposure draft (American Institute of Certified Public Accountants), 1982, Nov. 1



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