The document identifies various types of conflicting or missing audit evidence, such as altered documents and unusual discrepancies in records. It also highlights problematic relationships between auditors and management, including denial of access to information and management intimidation. These issues can significantly impact the integrity and accuracy of the audit process.

1. page 12 B. Conflicting or missing audit evidence, such as: (1) Missing, unavailable or altered
documents. (2) Unexplained items on reconciliations. (3) Inconsistent, vague or implausible
responses to inquiries. (4) Unusual discrepancies between records and confirmation replies. (5)
Missing inventory or physical assets. (6) Unavailable or missing electronic evidence,
inconsistent retention policies. C. Problematic or unusual relationships between auditor and
management, such as: (1) Denial of access to records, facilities, employees, customers, vendors
others. (2) Undue time pressures. (3) Management complaints or intimidation. (4) Unusual
delays in providing information. (5) Tips or complaints about alleged fraud.