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?
- Does it refer to the fact that he could not find the audit evidence?
- Does it refer to those two contradictory facts referred to above?