Auditors may disclose confidential information to a third party if:
A) there is a legal duty to do so.
B) they have specific authority to do so.
C) there is a professional duty to do so.
D) all of the above

Question

Quizplus · Accepted Answer

All of the above are situations in which auditors may disclose confidential information to a third party. A legal duty may arise in the case of a subpoena or court order, specific authority may be granted by the client or a regulatory agency, and a professional duty may arise in certain circumstances such as suspected fraud, illegal acts, or noncompliance with laws or regulations. However, auditors must also consider the potential impact of such disclosures on client confidentiality and follow applicable professional standards and ethical principles.

Auditors May Disclose Confidential Information to a Third Party If