When an Auditor Believes That an Illegal Act May Have

question 159

Multiple Choice

When an auditor believes that an illegal act may have occurred, the auditor should first

• A) obtain an understanding of the nature and circumstances of the act.
• B) consult with legal counsel or others knowledgeable about the illegal act.
• C) discuss the matter with the audit committee.
• D) withdraw from the engagement.

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Definitions:

Emotional Support

Assistance provided through empathy, concern, and encouragement to help individuals cope with emotional distress and challenges.

Domestic Abuse

A pattern of behavior in any relationship used to gain or maintain power and control over an intimate partner.

Contractual Process

A formal agreement process between two or more parties, often involving a written document that outlines the terms and conditions of the partnership.

Initial Sessions

The first meetings or interactions in a series, often used to establish a foundation or baseline for future work.