28. If, after the accumulation of final evidence and during the evaluation of results, the auditor concludes that sufficient evidence has not been obtained to draw a conclusion about fairness of the client's representations, there are two choices: (Hint: Think of sufficiency of evidence) a. (1) obtain additional evidence, or (2) issue a qualified opinion or a disclaimer. b. (I) issue a qualified opinion, or (2) issue a disclaimer c. (I) issue a disclaimer, or (2) withdraw from the engagement. d. () obtain additional information, or (2) issue an adverse opinion