Final answer:
If an auditor believes that insufficient evidence has been gathered to successfully express an opinion on the financial statements, they will issue a Disclaimer of Opinion.
Step-by-step explanation:
If an auditor believes that insufficient evidence has been gathered to successfully express an opinion on the financial statements, the auditor will issue a Disclaimer of Opinion.
A Disclaimer of Opinion occurs when the auditor is unable to form an opinion on the financial statements due to significant limitations or uncertainties in the audit evidence.
This means that the auditor cannot provide assurance on the accuracy and completeness of the financial statements.