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657Consideration of Omitted Procedures AUC Section 585Consideration of Omitted Procedures After the Report Release Date Source: SAS No. 122. Effective for audits of financial statements for periods

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What is consideration of omitted procedures?

Consideration of omitted procedures is the process of reviewing and addressing any procedures that were unintentionally left out or not completed.

Who is required to file consideration of omitted procedures?

The individuals or entities responsible for carrying out the procedures are required to file consideration of omitted procedures.

How to fill out consideration of omitted procedures?

To fill out consideration of omitted procedures, one must provide a detailed explanation of the omitted procedures and any corrective actions taken.

What is the purpose of consideration of omitted procedures?

The purpose of consideration of omitted procedures is to ensure that any missed procedures are identified and addressed to maintain compliance and accuracy.

What information must be reported on consideration of omitted procedures?

The information that must be reported on consideration of omitted procedures includes details of the omitted procedures, reasons for omission, and any corrective actions taken.

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