Query

He should give a disclaimer of opinion if he is not able to gather sufficient appropriate audit evidence.  Empahsis of Matter is not possible in such situations.

2mrow is ma Audit paper so i remember dis  might b helpful 4 u.....

The degree of reliance vl b increased if d xerox copies of the accounts books & vouchers are certified to be TRUE copies by IT department & if tax authorities refuse to certify, den d auditor should get it certifiy from d management of the co.

The auditor should obtain evidence using procedure like confirmation of balance frm 3rd parties, inspection of tanglible assets, etc.

  In any case   , the auditor has 2 satisfy himeself  dat he has  obtained sufficient & appropriate audit  evidence 2   support the financial statments figures. 

The auditor should bring dis fact 2 d attention of the shareholders & modified his report appropriately.

In case the auditor failed to eastablish the realibility of evidence available , he would be required 2 a desclaimer of opinion.