ASIC(2020)found27%of the key audit areas auditors did not obtain enough evidence to support their opinions.What does this finding mean?

A 27% of audits suffered from a lack of audit independence

B In 27% of auditsauditors did not obtain sufficient assurance to support their opinion

C 27% of all audited financial reports were materially misstated

D In 73% of audits.auditors followed best audit practices