Auditors conclude that the omission of a substantive procedure considered necessary at the time of the examination may impair their present ability to support the previously-expressed opinion. auditors need not try to perform the omitted procedure if

If the outcomes of other procedure that were used are similar to the omitted procedure by giving relevant evidence.

Explanation:

Generally, it is common practice to use the same procedure for a given set of actions to obtain the desired result. This serves as a routine work and the outcome is always the same if the same procedure is followed each time. However, if there exists an alternative method or procedure that will give a similar outcome to the omitted procedure, there is no need to perform the omitted method/procedure.

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answer; i believe its called ; checks   and balances;