When there is an indication that one or more auditing procedures considered necessary at the time of the audit of the financial statements in the circumstances were omitted from the audit, the engagement partner should be immediately informed.

The engagement partner must consider the guidance in professional standards and determine the appropriate course of action until the matter is properly resolved.

The actions taken to resolve the matter should be documented.

Documentation should include the dates and names of the person who prepared and reviewed the documentation.

Documentation should be included in the engagement file.