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When the Auditor Has Reason to Believe an Illegal Act

Question 28

Multiple Choice

When the auditor has reason to believe an illegal act has occurred, the auditor should:


A) inquire of management only at one level below those likely to be involved with the illegality.
B) begin communication with the FASB in accordance with PCAOB regulations.
C) consider accumulating additional evidence to determine if there is actually an illegal act.
D) withdraw from the engagement.

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