7.15 When internal controls are significant to the audit objectives, auditors should plan to obtain sufficient evidence to support their judgments about those controls.
An auditor's report would not be taken seriously without sufficient evidence.
mnli hypothesis: An auditor's report would not be taken seriously without sufficient evidence. premise: 7.15 When internal controls are significant to the audit objectives, auditors should plan to obtain sufficient evidence to support their judgments about those controls.