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C is corrent because if the auditor concludes that the omission of the procedure impairs his/her present ability to support a previously expressed opinion and the auditor believes that persons may be relying on the financial statements, the omitted procedure or alternative procedures should be applied to provide a satisfactory basis for the opinion.
A is incorrect because the type of report issued in the prior period does not determine the appropriate action to be taken when an omitted procedure has been discovered.
B is incorrect because the auditor first must believe that persons may be relying upon the statements before considering performing either the procedure or an alternative procedure.
D is incorrect because existence of a source document is not used in deciding whether there is a need to perform a procedure. Note, however, that in certain circumstances the lack of source documents may lead to the performance of alternative procedures.