Inability to Comply with Mandatory RequiInability to Comply with Mandatory Requirements

Inability to Comply with Mandatory Requirements

1. Where, in rare and exceptional circumstances, factors outside the auditor's control prevent the auditor from complying with an essential procedure contained in a relevant mandatory requirement, the auditor is required:
   1. if possible, to perform appropriate alternative audit procedures; and
   2. in accordance with ASA 230 Audit Documentation, to document in the working papers:
      1. the circumstances surrounding the inability to comply;
      2. the reasons for the inability to comply; and
      3. justification of how alternative audit procedures achieve the objective(s) of the mandatory requirement.

When the auditor is unable to perform appropriate alternative audit procedures, the auditor is required to consider the implications for the auditor’s report.