AU 390: Consideration of Omitted Procedures After the Report Date

AU-C 585: Consideration of Omitted Procedures After the Report Release Date


Original Pronouncement Statement on Auditing Standards (SAS) 46.
Effective Date This standard is now effective.
Applicability Circumstances when:
  • Subsequent to the date of the auditor’s report on audited financial statements, the auditor concludes that one or more auditing procedures considered necessary at the time of the audit in the circumstances then existing were omitted from the audit, but
  • There is no indication that the financial statements are not fairly presented in conformity with generally accepted accounting principles (GAAP) or, if applicable, another comprehensive basis of accounting.
NOTE: This section does not apply in the following circumstances:
1. An engagement in which an auditor’s work is at issue in a threatened or pending legal proceeding (see “Definitions of Terms” sections) or regulatory investigation.
2. An engagement in which an auditor subsequent to the date of his or her report on audited financial statements becomes aware that facts regarding those financial statements may have existed at that date and might have affected the financial statements or the audit report had he or she then been aware of them (see Section 561, Subsequent Discovery of Facts Existing at the Date of the Auditor’s Report).


SAS No. 122, ...

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