The evaluating and concluding stage of the audit process is very important. At this stage all the evidence that has been gathered on the audit must be brought together so that decisions can be taken as to whether anything further needs to be done and ultimately what the appropriate audit opinion will be. Required: (a) State giving reasons which member of the audit team should conduct the evaluation of audit evidence and conclude on fair presentation (b) Discuss what the evaluation of the audit evidence at this stage of the audit process sets out to determine.