If, After the Accumulation of Final Evidence and During the Evaluation

Multiple Choice

If, after the accumulation of final evidence and during the evaluation of results, the auditor concludes that sufficient evidence has NOT been obtained to draw a conclusion about fairness of the client's representations, there are several choices:

A) issue a disclaimer of opinion or withdraw from the engagement.
B) obtain additional information or issue an adverse opinion.
C) issue a qualified opinion or issue a disclaimer of opinion.
D) obtain additional evidence, issue a qualified opinion, or issue a disclaimer of opinion.