Explain the circumstances under which a professional accountant may depart from specific procedures prescribed in the Standards and describe the…

It is the duty of professional accountants to see that Standards are followed in engagements undertaken by them. Ordinarily, these are to be followed by professional accountants. However, a situation may arise when a specific procedure as required in Standards would be ineffective in a particular engagement. In such a case, he is required to document how alternative procedures performed achieve the purpose of required procedure. Also, reason for departure has also to be documented unless it is clear. Further, his report should draw attention to such departures. It is also to be noted that a mere disclosure in the report does not absolve a professional accountant from complying with applicable Standards. CA Rushil should have properly documented the alternative procedure and reason for departure, in addition to disclosing it in the report, to fully meet his professional duties.