An Auditor Would Be Found Negligent If He/she

An auditor would be found negligent if he/she

A) relied on a report from management without considering management integrity.
B) relied on a report that contained errors that had been concealed by management.
C) did not consider the expenses from a division due to management intentionally withholding that information.
D) failed to discover a payroll fraud by testing a statistical sample of transactions in the salary expense account.