According to U

According to U.S.standards, the external auditor's responsibility for discovering illegal acts involving a law and regulation that is far-removed from events that affect the financial statements does not include

A) Designing audit procedures to detect illegal acts in the absence of specific information brought to the auditors' attention.
B) Performing audit procedures when specific information indicates that possible illegal acts may have a material indirect effect on financial statements.
C) Considering the qualitative materiality of known and suspected illegal acts.
D) Obtaining written management representations concerning the absence of violation of laws and regulations.