Final answer:
An "unconditional" audit requirement mandates compliance unless alternative sufficient actions are documented; it does not lead to automatic revocation of a CPA license if not followed.
Step-by-step explanation:
The term "unconditional" in the context of an audit requirement implies that the auditor must fulfill the requirement in all situations where that requirement is relevant. This would be an element of standards or guidelines set forth by governing bodies such as the American Institute of Certified Public Accountants (AICPA) or the International Auditing and Assurance Standards Board (IAASB). The correct answer to the question is that the auditor must comply with the requirement unless the auditor demonstrates and documents that alternative actions were sufficient to achieve the objectives of the auditing standards. The choice of wording within auditing standards can also indicate the strength of the requirement; typically "must" is used for unconditional requirements.