Audit Report

Sir, is it a risk that an auditor give appropriate option? because according to Kaplan it’s says one purpose of planning an audit is to reduce the risk of giving an appropriate opinion to an acceptable level. I taught it’s not a risk when as auditor I give appropriate opinion eg , qualified/disclaimer and adversed . Also, sir I had 43% in last exams bcos I didn’t remember to last section . In given audit risk can I give ONLY one audit response to a corresponding audit risk? Will that be enough? Thanks a lot in advance .