The most likely explanation why the
auditor’s examination cannot reasonably be
expected to bring all illegal acts by the client
to the auditor’s attention is that
a. Illegal acts are perpetrated by
management override of internal control.
b. Illegal acts by clients often relate to
operating aspects rather than
accounting aspects.
c. The client’s internal control may be so
strong that the auditor performs only
minimal substantive testing.
d. Illegal acts may be perpetrated by the
only person in the client’s organization
auditor’s examination cannot reasonably be
expected to bring all illegal acts by the client
to the auditor’s attention is that
a. Illegal acts are perpetrated by
management override of internal control.
b. Illegal acts by clients often relate to
operating aspects rather than
accounting aspects.
c. The client’s internal control may be so
strong that the auditor performs only
minimal substantive testing.
d. Illegal acts may be perpetrated by the
only person in the client’s organization