When numerous exceptions are found, or insufficient responses are received from confirmation requests and the auditor is unable to obtain sufficient competent evidence from other substantive tests, he or she can still issue a standard auditor's report.

Question

Quizplus · Accepted Answer

When the auditor cannot obtain sufficient appropriate audit evidence due to numerous exceptions or insufficient responses from confirmation requests, and other substantive tests do not compensate for this lack of evidence, the auditor may need to modify the auditor's report or express a qualified opinion, disclaimer of opinion, or adverse opinion, rather than issuing a standard (unmodified) auditor's report.

When Numerous Exceptions Are Found, or Insufficient Responses Are Received