Auditor’s responsibility for detecting
noncompliance is limited to those:
a. Direct-effect noncompliance.
b. Material direct-effect
noncompliance.
c. Material indirect-effect noncompliance.
d. All noncompliance since they affect the
financial statements directly or indirectly
noncompliance is limited to those:
a. Direct-effect noncompliance.
b. Material direct-effect
noncompliance.
c. Material indirect-effect noncompliance.
d. All noncompliance since they affect the
financial statements directly or indirectly