In any event, auditors need to make judgments about the extent of follow-up needed and the appropriate disclosure of uncorrected significant findings and recommendations from prior audits that affect the audit objectives.
In any event, auditors do not have to make any judgments. 
mnli hypothesis: In any event, auditors do not have to make any judgments.  premise: In any event, auditors need to make judgments about the extent of follow-up needed and the appropriate disclosure of uncorrected significant findings and recommendations from prior audits that affect the audit objectives.