If, during the completion phase of the audit, the auditor determines that he or she has not obtained sufficient evidence to draw a conclusion about the fairness of the client's financial statements, there are two choices: either additional evidence must be obtained or a disclaimer of opinion must be issued.

Question

Quizplus · Accepted Answer

This statement is true. If the auditor has not obtained sufficient evidence, they must either obtain additional evidence or issue a disclaimer of opinion.

If, During the Completion Phase of the Audit, the Auditor