dalam hal ini auditor gagal untuk memperoleh bukti audit yang cukup, sehingga harga Pokok Penjualan mengalami understated dan laba bersih mengalami overstated dengan nilai yang sama
in this case the auditor failed to obtain sufficient appropriate audit evidence, so the cost of goods sold had understated and net income overstated by having the same value
in this case the auditor fails to obtain sufficient audit evidence, so the cost of goods sold have understated and overstated net income having equal value