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When two contradictory facts emerge on same subject matter of audit, Auditor must strive to find additional evidence/material which supports or negates one of the facts. This process of finding additional evidence/material must continue till one of the facts is eliminated. In case Auditor is unable to find further evidence/material and contradiction continues to persist, Auditor should bring out that fact clearly in his report and if circumstances warrants, disclaim opinion on that particular subject matter.

What does "Auditor should bring out that fact" refer to in the given paragraph?

  1. Does it refer to the fact that he could not find the audit evidence?
  2. Does it refer to those two contradictory facts referred to above?
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    What is the source of that text?
    – Joachim
    Commented Apr 20, 2022 at 15:03
  • That source is not public. This is not written in good English. In particular the use and repetition of a proper noun "Auditor" is very strange. I I would assume that the auditor should do both (1) and (2). Present both contradictory facts and state that he is unable to find further evidence.
    – James K
    Commented Apr 20, 2022 at 15:20
  • But if you're not certain, you need to speak to whoever wrote that in the first place, as they haven't expressed themselves clearly in idiomatic English.
    – James K
    Commented Apr 20, 2022 at 15:21
  • I don't think there's anything wrong with the writing, it's just in "legalese" - they're using "Auditor" as though it were a proper name.
    – stangdon
    Commented Apr 20, 2022 at 15:26
  • Yes, and poor legalese. In contracts, etc., they sometimes do leave out the articles. bring out=emphasize.
    – Lambie
    Commented Apr 20, 2022 at 15:56

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I agree with @stangdon that the text is in legalese. I also agree with @JamesK that this is not a well-written text. (e.g. circumstances warrants)

However, I think it is clear enough that in this text, "Auditor should bring out that fact" means:

Auditor should emphasize and make it clear that he has been unable to eliminate one of the two contradictory facts.

"That fact" = the failure to resolve/eliminate the contradiction

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