Limitation in collecting audit evidence

1. Cases where 3rd party may collude with management to give misleading information.
2. Vouching may be done on samples that may be biased leaving some areas with possible fraud.
3. Where the internal control system is weak, auditor may not be able to gather sufficient evidence since most information will not be available.
4. During observation procedures, the auditor‘s opinions may be biased via cover up by management who may not disclose the inefficiencies.
5. Audit evidence may be limited by the technical nature of the business which may make it difficult for the auditor to understand the clients operations perfectly.
6. Lack of cooperation from the client may limit the auditor‘s ability to obtain necessary information and explanations required to express an opinion.

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