Student or Learner
could you please tell me what does "may have been" indicate in the following sentence:
It is a questionnaire:
The "no" answer indicates that supplementary information is required by way of explanation of the situation or indication of alternative auditing procedures that may have been adopted.
Does it say that the procedures were available but were not adopted?
Thank you very much.
indication of alternative auditing procedures that may have been adopted
From this it looks as though the questionnaire is hoping to identify (amongst othr things) any alternative procedures which were adopted by those answering the questionnaire