When the auditor believes an illegal act may have occurred, it is necessary to:
A) consult with the client's legal counsel.
B) inquire of management, at a level above those likely to be involved with illegality.
C) consider accumulating additional evidence to determine if there is actually an illegal act.
D) all of the above

Question

Quizplus · Accepted Answer

When the auditor believes an illegal act may have occurred, it is necessary to consult with the client's legal counsel, inquire of management, at a level above those likely to be involved with illegality, and consider accumulating additional evidence to determine if there is actually an illegal act. Therefore, option D is the best choice.

When the Auditor Believes an Illegal Act May Have Occurred