What should auditors do if additional information is needed during an audit?

When auditors find themselves in need of additional information during an audit, the most appropriate course of action is to meet with stakeholders to request the necessary information. Engaging with stakeholders allows auditors to clarify uncertainties, gather supplementary data, and ensure that their audit findings are based on comprehensive and accurate information. This interaction not only enhances the quality of the audit but also ensures transparency and fosters collaboration between the auditors and the audited entity.

In contrast to the chosen answer, other options would lead to potential pitfalls. Proceeding without the needed information could compromise the integrity of the audit, as key findings may be based on incomplete data. Assuming that the information is not critical neglects the auditor's responsibility to assess all relevant factors that could impact the audit's outcome. Waiting until the audit is concluded to address any gaps would only exacerbate issues related to accuracy and completeness, potentially leading to unresolved questions or deficiencies in the audit report. Therefore, actively seeking out additional information is essential for conducting a thorough and effective audit.