What wording should i use in expressing qualified audit opinion when there is insufficient audit evidence?

Answer 1

It would be difficult for someone to answer that without knowing the context.

I write audit reports all the time, but it would be difficult to offer an appropriate suggestion based on what you've listed here.

Answer 2

"These findings are preliminary due to limited testing and fieldwork performed" or "These findings are qualified due ... etc...." - these are just 2 examples - really depends on the facts