What should auditors do if they discover conflicting information during an audit?

When auditors encounter conflicting information during an audit, requesting additional samples for a more complete understanding is the appropriate course of action. This approach enables auditors to gather more comprehensive data that can clarify discrepancies and provide insights into the underlying issues. By seeking additional samples, auditors can confirm facts or underlying circumstances that may have contributed to the conflicting information, thereby enhancing the credibility and reliability of their findings.

This practice aligns with the fundamental principles of auditing, which emphasize the importance of obtaining sufficient and appropriate evidence to support conclusions. By thoroughly investigating and understanding conflicting information, auditors ensure that their assessments are well-founded and accurate, ultimately leading to more reliable audit outcomes. This diligent approach is crucial not only for the integrity of the audit but also for maintaining trust with stakeholders who rely on the audit findings.