What should an auditor do if they cannot obtain enough evidence for a supplementary info report for issuers?

When an auditor is unable to obtain sufficient appropriate evidence concerning supplementary information accompanying financial statements, the appropriate course of action is to express a disclaimer opinion. This is warranted because the lack of evidence may prevent the auditor from concluding whether the supplementary information is fairly presented when considered in relation to the financial statements as a whole.

A disclaimer opinion indicates that the auditor does not express an opinion on the supplementary information due to the limitation on the scope of the audit. This might occur when there is significant uncertainty or a limitation imposed by the client that prevents the auditor from obtaining necessary evidence. The nature of a disclaimer opinion serves to inform users that there is insufficient evidence to form a conclusion about the supplementary information, thereby alerting them to potential issues regarding the reliability of the information presented.

In contexts where evidence is insufficient, issuing an unmodified opinion would be inappropriate because it would suggest that the information is presented fairly, which is not supported by the auditor's findings. Similarly, a qualified opinion would imply that the financial statements are generally fair, except for specific issues; however, when there is insufficient evidence overall for supplementary information, a disclaimer is more fitting. Withdrawing from the engagement is a more extreme measure that is typically reserved for circumstances where independence is compromised or other serious ethical