According to SAS 54, the Auditor's Responsibility for Illegal Acts

Multiple Choice

According to SAS 54, the auditor's responsibility for illegal acts having a direct and material effect on the determination of financial statement amounts is:

A) greater than for errors or fraud.
B) the same as it is for errors or fraud.
C) less than it is for errors or fraud.
D) different for direct-effect illegal acts and other types of illegal acts.
E) restricted to information that comes to his attention.