Auditing and Attestation - Certified Public Accountant (CPA) Practice Exam 2026 - Free CPA Practice Questions and Study Guide

An auditor is not responsible for obtaining additional evidence after issuing a report in scenarios where no new relevant information arises. Once the auditor has completed the audit and issued the report, they have fulfilled their responsibility based on the information available at that time. If there are no subsequent events or new facts that could impact the conclusions drawn in the audit, the auditor is not obligated to gather further evidence.

This ensures that the audit process remains efficient and that the auditor can focus on new tasks and responsibilities rather than revisiting completed work without justified cause. In contrast, if a lawsuit arises or if subsequent events have the potential to significantly alter the financial statements, or if the client requests an amendment, these situations would typically necessitate the auditor to reassess the information available and potentially gather additional evidence.