Hypothetically, I would say that for us as auditors, the crucial thing is to have the evidence to support the findings, the conclusions, and the recommendations. If you do not have that evidence and if the audit has not been undertaken in accordance with the auditing standards, then the credibility of the audit report is in question.
So that would be, to me, the fundamental that has to be there. The evidence has to support that and the audit has to be done in accordance with the auditing standards.