According to Auditing Standards, External Auditors' Responsibilities for Indirect Noncompliance

question 29

Multiple Choice

According to auditing standards, external auditors' responsibilities for indirect noncompliance do not include:

• A)designing audit procedures to detect noncompliance in the absence of specific information brought to the auditors' attention.
• B)performing audit procedures when specific information indicates that possible noncompliance may have a material indirect effect on financial statements.
• C)considering the qualitative materiality of known and suspected noncompliance.
• D)obtaining written management representations concerning the absence of violations of laws and regulations.

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