When planning the audit, if the auditor has
no reason to believe that illegal acts exist,
the auditor should
a. Include audit procedures which have a
strong probability of detecting illegal
acts.
b. Make inquiries of management
regarding their policies and
regarding their knowledge of
violations, and then rely on normal
audit procedures to detect errors,
irregularities, and illegalities.
c. Still include some audit procedures
designed specifically to uncover
illegalities.
d. Ignore the topic
no reason to believe that illegal acts exist,
the auditor should
a. Include audit procedures which have a
strong probability of detecting illegal
acts.
b. Make inquiries of management
regarding their policies and
regarding their knowledge of
violations, and then rely on normal
audit procedures to detect errors,
irregularities, and illegalities.
c. Still include some audit procedures
designed specifically to uncover
illegalities.
d. Ignore the topic