2. If an auditor finds any misstatements or deviations in planned procedures: a. the auditor should not revise the risk assessment. b. the auditor should continue with procedures as planned. C. the auditor should consider the reason for the misstatement or deviation. d. the auditor does not have to consider the need to perform further audit procedures.

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A:

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Audit Procedures

Audit Procedures are methods and techniques performed by the auditor to determine the quality of financial information of clients, thereby expressing an opinion on true & fair view of financial statements and entity position. They are identified and applied at the planning stage of audit after determining audit objectives, scope, approach, and risk assessment.