Compliance with Requirements (Ref: Para.Compliance with Requirements (Ref: Para. 12)

Compliance with Requirements (Ref: Para. 12)

1. Under paragraph 12, an auditor need not document the reasons why a requirement is not relevant. However, where in rare and exceptional circumstances, factors outside the auditor’s control prevent the auditor from complying with an essential procedure contained within a relevant requirement, the auditor is required under ASA 230 or ASRE 2410[2], as applicable, to document:

(a) the circumstances surrounding the inability to comply;

(b) the reasons for the inability to comply; and

(c) justification of how alternative procedures achieve the objectives of the requirement.