An Auditor's Examination Performed in Accordance with Australian Auditing Standard

An auditor's examination performed in accordance with Australian auditing standard ASA 240 generally should:

A) be relied upon to disclose violations of client confidentiality.
B) ensure a review of conditions and events that increase the risk of irregularity.
C) encompass a plan to search actively for illegalities which relate to environmental reporting.
D) guarantee that illegal acts will be detected.