Prior Period Income tax

Priror period expenses allowed as deduction and can claim expenditure at the year of founded the mistake etc.... it is allowable. In case at the time of scrutiny assessment if the AO doesn't satisfied the facts and reasons of mistake and it seems make with intention to divert or decrease income tax payable then he may disallow it as un-explained expenditure or may do assessment after considering such expenses for the year for which they actually related.

Even I read this, but how auditor accepts this forget abt AO

Prior period expenses is eligible for deduction but AO after making assessment may disallow if claim is not in proper provision

You have to Give Proper explanation to auditor about the expenditure, he has to accept but he has the power to report such expenditures in his report .